Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 37
Securities of certain State-owned companies
Section 37 provides that interest on securities issued by certain semi-State companies may be paid without deduction of tax at source, and that the issuing company may deduct that interest when computing its taxable profits.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.