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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
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121. Amendment of provisions relating to interest on repayments.

(1) Subsection (2) of section 865A (inserted by the Finance Act 2003) of the Principal Act is amended by substituting "93 days" for "6 months".

(2) [deleted]

(3) Subsection (3) of section 105D (inserted by the Finance Act 2003) of the Finance Act 2001 is amended by substituting "93 days" for "6 months" and "93 day period" for "6 month period".

(4) Paragraph (a) of the definition of "relevant date" in subsection (1) of section 57 (amended by the Finance Act 2003) of the Capital Acquisitions Tax Consolidation Act 2003 is amended by substituting "93 days" for "183 days".

(5) Paragraph (a) of the definition of "relevant date" in subsection (1) of section 159B (inserted by the Finance Act 2003) of the Stamp Duties Consolidation Act 1999 is amended by substituting "93 days" for "183 days".

(6) This section applies to interest payable under -

(a) section 865A of the Principal Act,

(b) [deleted]

(c) section 105D of the Finance Act 2001,

(d) section 57 of the Capital Acquisitions Tax Consolidat

Comparing proposed amendment...