Finance Act, 2001

Amendment of section 86 (certain loan stock) of Principal Act.

207.—(1) Section 86 of the Principal Act is amended in paragraph (b) by the substitution of “or Bord Gáis Éireann” for “Bord Gáis Éireann or Irish Telecommunications Investments p.l.c.”.

(2) Subsection (1) shall have effect as respects instruments executed on or after 15 February 2001 but only in relation to loan stock issued on or after 15 February 2001.