Examples of the 1997 Act in a sentence
However, an exemption from withholding on interest payments exists under Section 64 of the Taxes Consolidation Act, 1997 (the 1997 Act) for certain interest bearing securities (quoted Eurobonds) issued by a body corporate (such as the Issuer) which are quoted on a recognised stock exchange (which would include the GEM).
The capital gains tax provisions in the 1997 Act apply if a “CGT event” stipulated in the 1997 Act occurs.
Division 230 of the 1997 Act contains the final stages of the taxation of financial arrangements (“TOFA”) reforms.
The 1936 Act provisions continue to apply until 30 June 2007; the 1997 Act provisions become effective on 1 July 2007.
High rainfall is unfavorable to the cultivation of crops which require dry months to generate water stress, which will trigger flowering and/or fruit development following dry months.