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Taxes Consolidation Act 1997 section 41
Securities of designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995
Section 41 provides that securities issued by a body designated under the Securitisation (Proceeds of Certain Mortgages) Act 1995 are treated as if they were Government securities, allowing interest on them to be paid without deduction of tax at source.
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