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Amendment of section 64 (interest on quoted Eurobonds) of Principal Act.
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57.— (1) Section 64 of the Principal Act is amended—
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(a) in subsection (1)—
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(i) by substituting the following for the definition of “appropriate inspector”:
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“ ‘appropriate officer’ means an officer of the Revenue Commissioners authorised by them for the purposes of this section;”,
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(ii) in the definition of “quoted Eurobond”—
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(I) in paragraph (b) by substituting “exchange, and” for “exchange,” and
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(II) by deleting paragraph (c),
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(b) in subsection (3) by substituting “appropriate officer” for “appropriate inspector” in both places where it occurs, and
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(c) in subsection (8)—
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(i) in paragraph (a)(ii) by inserting “or appropriate officer” after “inspector” in both places where it occurs, and
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(ii) in paragraph (b) by inserting “or appropriate officer” after “The inspector”.
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(2) This section applies from 2 February 2006.
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