Taxes Consolidation Act 1997 section 42

Exemption of interest on savings certificates

Section 42 exempts from income tax the accumulated interest on savings certificates issued by the Minister for Finance, and on equivalent savings products issued by EU, EEA, or UK governments, provided the holder does not exceed the authorised holding limit.

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.