Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of section 246 (interest payments by companies and to non-residents) of Principal Act.
47.— Section 246 of the Principal Act is amended in subsection (3) by inserting the following after paragraph (bb):
“(bbb) interest paid in the State to an investment undertaking within the meaning of section 739B,”.