Finance Act, 1997

Amendment of section 470 (securities of Irish local authorities issued abroad) of Income Tax Act, 1967 .

46.—(1) Section 470 (as amended by the Finance Act, 1992 ) of the Income Tax Act, 1967 , is hereby amended in paragraph (b) of subsection (1) by the substitution for “Case I” of “Case I or Case IV”.

(2) This section shall apply and have effect in respect of interest and other profits or gains accruing on or after the 21st day of April, 1997, from a security.