Section 987: Meaning of “quoted Eurobond”
3021.This section defines “quoted Eurobond”. It is based on the definition in section 349(4) of ICTA.
3022.Interest on a quoted Eurobond is not subject to deduction at source. See sections 882 and 889.
3021.This section defines “quoted Eurobond”. It is based on the definition in section 349(4) of ICTA.
3022.Interest on a quoted Eurobond is not subject to deduction at source. See sections 882 and 889.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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