Taxes Consolidation Act 1997 section 32

Interpretation (Chapter 1)

Section 32 sets out the key definitions used throughout the Chapter dealing with Schedule C, which concerns the taxation of income from public revenue dividends.

• A "banker" includes anyone acting in the capacity of a banker, and "dividends" is broadly defined to cover interest, annuities, dividends and shares of annuities.
• "Public revenue" encompasses the revenue of any government worldwide, as well as the revenue of any public authority or institution in any country outside the State.
• "Foreign public revenue dividends" are dividends payable outside the State from foreign public revenue, regardless of whether they may also be payable within the State.
• "Coupons" is broadly defined to include warrants and bills of exchange that purport to be drawn or made in payment of foreign public revenue dividends.