Section 1283: Interest from tax reserve certificates
3288.This section exempts interest on tax reserve certificates from corporation tax. It is based on section 46(2) of ICTA.
3288.This section exempts interest on tax reserve certificates from corporation tax. It is based on section 46(2) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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