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Change year: 2010

Section 47 Certain securities of ACC Bank plc

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Debentures, debenture stock and certificates of charge issued by ACC Bank plc, shall not be liable to tax so long as it is shown in the manner to be prescribed by the Minister for Finance that they are in the beneficial ownership of persons neither domiciled nor ordinarily resident in the State.

Is the interest on debentures and certificates of charge issued by ACC Bank subject to tax?

If you are not domiciled and not ordinarily resident in the Republic of Ireland, the interest you earn on debentures and certificates of charge issued by ACC Bank plc is exempt from tax.

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