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Special Drawing Rights Department Interest and Charges
Special Drawing Rights Department Interest and Charges
Special Drawing Rights Department Interest and Charges
Special Drawing Rights Department Interest and Charges
Interest
Interest
Rate of interest and charges
Rate of interest and charges
The rate of charges shall be equal to the rate of interest.
The rate of charges shall be equal to the rate of interest.
Payment of interest, charges, and assessments
Payment of interest, charges, and assessments
Interest, charges, and assessments shall be paid in special drawing rights.
Interest, charges, and assessments shall be paid in special drawing rights.
Interest and charges
Interest and charges
(2) payments due as interest on loans and as net income from other investments;
(2) payments due as interest on loans and as net income from other investments;
Payments of interest and charges shall be made in special drawing rights to the extent possible.
Payments of interest and charges shall be made in special drawing rights to the extent possible.
SURRENDER of any property, or of any right or interest in any property—
SURRENDER of any property, or of any right or interest in any property—
Folóidh an focal “interest” “íocaíocht.”
Word "interest" to include "payment".
cialluíonn an focal “Acht 1920” an Increase of Rent and Mortgage Interest (Restrictions) Act, 1920;
the expression "the Act of 1920" means the Increase of Rent and Mortgage Interest (Restrictions) Act, 1920;
“(h) interest on debentures, debenture stock or certificates of charge issued by The Agricultural Credit Corporation, Limited, in cases where such interest is paid without deduction of tax.”
"( h ) interest on debentures, debenture stock or certificates of charge issued by The Agricultural Credit Corporation, Limited, in cases where such interest is paid without deduction of tax."
The Increase of Rent and Mortgage Interest (Restrictions) Act, 1923.
No. 18 of 1930;
“(i) interest on stock or other forms of security issued by the Electricity Supply Board or by Córas Iompair Éireann in cases where such interest is paid without deduction of tax.”
"(i) interest on stock or other forms of security issued by the Electricity Supply Board or by Córas Iompair Éireann in cases where such interest is paid without deduction of tax."
“(j) interest on stock under section 87 of the Local Government Act, 1946 (No. 24 of 1946), in cases where such interest is paid without deduction of tax.”
"( j ) interest on stock under section 87 of the Local Government Act, 1946 (No. 24 of 1946), in cases where such interest is paid without deduction of tax."
“(k) interest on stock or other forms of security issued by Bord na Móna in cases where such interest is paid without deduction of tax.”
"( k ) interest on stock or other forms of security issued by Bord na Móna in cases where such interest is paid without deduction of tax."
(b) in securities guaranteed as to capital and interest by the Minister for Finance;
( b ) in securities guaranteed as to capital and interest by the Minister for Finance;
(j) in an interest bearing deposit account with any of the following banks:
( j ) in an interest bearing deposit account with any of the following banks:
(a) an Increase of Rent and Mortgage Interest (War Restrictions) Act, 1915,
( a ) the Increase of Rent and Mortgage Interest (War Restrictions) Act, 1915,
(b) an Increase of Rent and Mortgage Interest (Restrictions) Act, 1919,
( b ) the Increase of Rent and Mortgage Interest (Restrictions) Act, 1919,
(c) an Increase of Rent and Mortgage Interest (Restrictions) Act, 1920,
( c ) the Increase of Rent and Mortgage Interest (Restrictions) Act, 1920,
“(1) share interest or loan interest paid by a society registered under the Industrial and Provident Societies Acts, 1893 to 1936, being interest which by virtue of section 71 of the Finance Act, 1963, is payable without deduction of tax.”
"(1) share interest or loan interest paid by a society registered under the Industrial and Provident Societies Acts, 1893 to 1936, being interest which by virtue of section 71 of the Finance Act, 1963 , is payable without deduction of tax."
RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
RELEASE or RENUNCIATION of any proprety, or of any right or interest in any property—
“SURRENDER of any property, or of any right or interest in any property— [EN]
"SURRENDER, not being an instrument chargeable with duty as a conveyance on sale or a mortgage £5"
“RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
"RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
“SURRENDER of any property, or of any right or interest in any property—
"SURRENDER of any property, or of any right or interest in any property-
provided that this provision shall apply only if it is claimed that the defendant has an interest in the cargo or freight or had such an interest at the time of salvage.
provided that this provision shall apply only if it is claimed that the defendant has an interest in the cargo or freight or had such an interest at the time of salvage. [GA]
provided that this provision shall apply only if it is claimed that the defendant has an interest in the cargo or freight or had such an interest at the time of salvage.
provided that this provision shall apply only if it is claimed that the defendant has an interest in the cargo or freight or had such an interest at the time of salvage. [GA]
Mehr Bank (ar a dtugtar freisin Mehr Finance and Credit Institute; Mehr Interest-Free Bank)
Mehr Bank (a.k.a Mehr Finance and Credit Institute; Mehr Interest-Free Bank)
Mehr Bank (ar a dtugtar freisin Mehr Finance and Credit Institute; Mehr Interest-Free Bank)
Mehr Bank (a.k.a Mehr Finance and Credit Institute; Mehr Interest-Free Bank)
(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister
(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister …
(5) If, in the case of a conveyance or transfer on sale or a conveyance or transfer operating as a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent of brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—
(5) If, in the case of a conveyance or transfer on sale or a conveyance or transfer operatingas a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomesi ntitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, an a lineal descendant parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent husband or wife or brother or sister:—
(8) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds £5,000 and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:
(8) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds £5,000 and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:
(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:
(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, stepparent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:
(1) Payment of an amount approved by the Independent Actuary in consultation with the Minister for Industry and Commerce, such amount to be so far as possible fixed on the same basis as that paid by the Participating Company concerned in previous years for similar interests or in the event of such Participating Company not having purchased a book interest prior to 31st December, 1936, then such amount shall be fixed on a fair and reasonable basis and having regard to the average value obtained for a book interest in such company during the twelve months ending 31st December, 1937.
(1) Payment of an amount approved by the Independent Actuary in consultation with the Minister for Industry and Commerce, such amount to be so far as possible fixed on the same basis as that paid by the Participating Company concerned in previous years for similar interests or in the event of such Participating Company not having purchased a book interest prior to 31st December, 1936, then such amount shall be fixed on a fair and reasonable basis and having regard to the average value obtained for a book interest in such company during the twelve months ending 31st December, 1937.
“(m) interest on debentures, debenture stock or other forms of security issued by Aer Lingus Teoranta, Aer Rianta Teoranta, or Aerlínte Éireann Teoranta, in cases where such interest is paid without deduction of tax.”
" (m) interest on debentures, debenture stock or other forms of security issued by Aer Lingus, Teoranta, Aer Rianta, Teoranta, or Aerlinte Eireann, Teoranta, in cases where such interest is paid without deduction of tax."
“(l) subject to section 53 (1) of the Finance Act, 1974, any deduction allowed in respect of interest paid in respect of any period beginning on or after the 10th day of January, 1974, not being interest wholly and exclusively laid out or expended for the purposes of a trade or profession, or other business the income from which consists wholly or mainly of profits or gains chargeable under Case V of Schedule D, shall not exceed an amount calculated at the rate of £2,000 per annum.”.
"(l) subject to section 53 (1) of the Finance Act, 1974 , any deduction allowed in respect of interest paid in respect of any period beginning on or after the 10th day of January, 1974, not being interest wholly and exclusively laid out or expended for the purposes of a trade or profession, or other business the income from which consists wholly or mainly of profits or gains chargeable under Case V of Schedule D, shall not exceed an amount calculated at the rate of £2,000 per annum."
“(1.) An account in the form of a balance sheet as at the thirty-first day of December, showing assets, liabilities and the accumulated reserve of the Post Office Savings Bank Fund, with notes thereto which shall include (where appropriate) particulars of interest accrued in respect of the securities standing to the credit of that Fund and of the interest paid and credited to depositors in pursuance of any enactment relating to the Post Office Savings Bank, and a note further thereto of the expenses incurred in the execution of those enactments.”.
"(1) An account in the form of a balance sheet as at the thirty first day of December, showing assets, liabilities and the accumulated reserve of the Post Office Savings Bank Fund, with notes thereto which shall include (where appropriate) particulars of interest accrued in respect of the securities standing to the credit of that Fund and of the interest paid and credited to depositors in pursuance of any enactment relating to the Post Office Savings Bank, and a note further thereto of the expenses incurred in the execution of those enactments.".
the consideration attributable to the first-mentioned sale and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
the consideration attributable to the first-mentioned sale and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the sale which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the sale which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
the consideration attributable to the first-mentioned lease and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
the consideration attributable to the first-mentioned lease and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the lease which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the lease which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and
in all weirs, lakes, islands, fishings, fishing places, loughs and tithes both great and small appertaining to or enjoyed with the said premises or any of them or any part thereof respectively AND ALSO all the Estate and interest granted and conveyed by virtue of the said Settlement in the lake or river known as “The Meeting of the Waters” and in the lake known as “O'Sullivan's Punch Bowl,” and in the old Weir Bridge and in the Long Range and in the lakes known as the Upper, Middle and Lower Lakes of Killarney and in the Islands known as Friar's Island and Ash Island, and in the Devil's Island in Muckross Lake and in Robinsons, Arbutus, Ronayne's Duck McCarthy's and in all other Islands in the Upper Lake all in the County of Kerry, and all the Estate and interest granted and conveyed by virtue of the said Settlement in the exclusive rights of hauling for salmon and trout on the shore of the lands of Ballinlough in Lough Leane AND all the Estate and interest granted and conveyed by virtue of the said Settlement in all that portion of the bed and soil of the River Laune adjoining on the one side the said lands of Tomies East and Tomies West in the Barony of Dunkerron North and on the other side the lands of Lismongane and part of the lands of Gortreagh in the Barony of Magunihy and coloured yellow on the said Map No. 3 annexed to the said Conveyance of the fourth day of August one thousand nine hundred and eleven and in all that portion of the bed and soil of the said River Laune adjoining other part of the said lands of Gortreagh and the lands of Grenagh and Lahard extending from the said lands to the middle thread of the Stream of the said River situate in the said Barony of Magunihy and coloured blue on the said Map No. 3 aforesaid AND in all that portion of the bed and soil of the said River Laune bounded on both sides by parts of the lands of Mweelcaha in the said Barony of Dunkerron North and coloured yellow on the said Map No. 3 aforesaid and in ALL that portion of the bed and soil of the said River Laune adjoining other part of the said lands of Mweelcaha and extending from the said lands to the middle thread of the stream of the said river and for about nine hundred yards along the bounds of the same lands and coloured blue on the said Map No. 3 aforesaid, all which portions of said River and the said lands adjoining are situate in the County of Kerry AND ALSO the sole and exclusive right of fishing for all manner and kinds of fish of and in the waters flowing over the said portions of the said bed and soil of the said river.
in all weirs, lakes, islands, fishings, fishing places, loughs and tithes both great and small appertaining to or enjoyed with the said premises or any of them or any part thereof respectively AND ALSO all the Estate and interest granted and conveyed by virtue of the said Settlement in the lake or river known as "The Meeting of the Waters" and in the lake known as "O'Sullivan's Punch Bowl," and in the old Weir Bridge and in the Long Range and in the lakes known as the Upper, Middle and Lower Lakes of Killarney and in the Islands known as Friar's Island and Ash Island, and in the Devil's Island in Muckross Lake and in Robinsons, Arbutus, Ronayne's Duck McCarthy's and in all other Islands in the Upper Lake all in the County of Kerry, and all the Estate and interest granted and conveyed by virtue of the said Settlement in the exclusive rights of hauling for salmon and trout on the shore of the lands of Ballinlough in Lough Leane AND all the Estate and interest granted and conveyed by virtue of the said Settlement in all that portion of the bed and soil of the River Laune adjoining on the one side the said lands of Tomies East and Tomies West in the Barony of Dunkerron North and on the other side the lands of Lismongane and part of the lands of Gortreagh in the Barony of Magunihy and coloured yellow on the said Map No. 3 annexed to the said Conveyance of the fourth day of August one thousand nine hundred and eleven and in all that portion of the bed and soil of the said River Laune adjoining other part of the said lands of Gortreagh and the lands of Grenagh and Lahard extending from the said lands to the middle thread of the Stream of the said River situate in the said Barony of Magunihy and coloured blue on the said Map No. 3 aforesaid AND in all that portion of the bed and soil of the said River Laune bounded on both sides by parts of the lands of Mweelcaha in the said Barony of Dunkerron North and coloured yellow on the said Map No. 3 aforesaid and in ALL that portion of the bed and soil of the said River Laune adjoining other part of the said lands of Mweelcaha and extending from the said lands to the middle thread of the stream of the said river and for about nine hundred yards along the bounds of the same lands and coloured blue on the said Map No. 3 aforesaid, all which portions of said River and the said lands adjoining are situate in the County of Kerry AND ALSO the sole and exclusive right of fishing for all manner and kinds of fish of and in the waters flowing over the said portions of the said bed and soil of the said river.
The income of investment and interest received under (f)(ii) above shall be placed in the Special Disbursement Account.”
The income of investment and interest received under (f)(ii) above shall be placed in the Special Disbursement Account.”
The income of investment and interest received under (f)(ii) above shall be placed in the Special Disbursement Account.
The income of investment and interest received under (f)(ii) above shall be placed in the Special Disbursement Account.
(c) No taxation of any kind shall be levied on any obligation or security issued by the Fund, including any dividend or interest thereon, by whomsoever held:
(c) No taxation of any kind shall be levied on any obligation or security issued by the Fund, including any dividend or interest thereon, by whomsoever held: