Related Commentary  

559(1)  The investments to which this section applies are investments in securities–

(a)issued or guaranteed by the government of a member State of the European Union,

(b)issued or guaranteed by the government or a governmental body of any territory or part of a territory,

(c)issued by an international entity listed in the Annex to Council Directive 2003/48/EC (directive on taxation of interest payments),

(d)issued by an entity meeting the four criteria set out at the end of that Annex,

(e)issued by a building society,

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