Finance Act, 2000

Amendment of section 86 (exemption from stamp duty in respect of certain loan stock) of Principal Act.

127.—(1) Section 86 of the Principal Act is amended in paragraph (b)—

(a) by the substitution of “ICC Bank public limited company” for “Industrial Credit Corporation p.l.c.”, and

(b) by the deletion of “Bord Telecom Éireann,”.

(2) (a) Subsection (1)(a) shall have effect in relation to transfers of loan stock executed on or after 10 February 2000.

(b) Subsection (1)(b) shall have effect in relation to transfers of loan stock executed where the loan stock was issued on or after 10 February 2000.