Erratum 4.5% 2015 Bond Offering Circular
The offering circular for 4.50% Treasury Bond 2015 has been corrected on 10 December 2012 to reflect the taxation legislation which obtained at the time the bond was first issued. The corrected text removes the word ‘ordinarily’ from the sentence below:
Section 43 of the Taxes Consolidation Act 1997 of Ireland provides that the bond and the interest payable thereon is exempt from all Irish taxation so long as it is shown that the bond is in the beneficial ownership of a person not ordinarily resident in Ireland.
The link to the corrected offering circular is here.