Home Building Finance Ireland Act 2018
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PART 5 Consequential Amendments | ||
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Amendment of section 246 of Taxes Consolidation Act 1997 | ||
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18. Section 246 (3) of the Taxes Consolidation Act 1997 is amended— | ||
(a) in paragraph (g), by the deletion of “or”, | ||
(b) in paragraph (h), by the substitution of “agency,” for “agency.”, and | ||
(c) by the insertion of the following paragraphs after paragraph (h): | ||
“(i) interest paid to Home Building Finance Ireland or a subsidiary wholly owned by it or a subsidiary wholly owned by any such subsidiary, or | ||
(j) interest paid by Home Building Finance Ireland or a subsidiary wholly owned by it or a subsidiary wholly owned by any such subsidiary.”. |