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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1998 - onwards
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Schedule 5 Abolition of Tax Credits

Section 52.

The Taxes Consolidation Act, 1997, is hereby amended in accordance with the following provisions.

1. In section 136 in subsection (1) after "Where" there shall be inserted ", before the 6th day of April, 1999,".

2. In section 139 in subsection (1) after "date" there shall be inserted "and before the 6th day of April, 1999,".

3. In section 143:

(a) in subsection (2) after "distribution made" there shall be inserted "before the 6th day of April, 1999,",

(b) in subsection (5) after "tax credit" there shall be inserted ", if any,", and

(c) in subsection (7) after "50 per cent, and" there shall be inserted ", where the distribution is made before the 6th day of April, 1999,".

4. In section 145 in subsection (1) after "relevant distribution') " there shall be inserted "made before the 6th day of April, 1999, being a distribution".

5. in section 147 in subsection (5)(a) after "recipient of a relevant distribution" there shall be inserted "made before the 6th day of April, 1999,".

Comparing proposed amendment...