1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2004
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  1. Finance Act 2004 (No. 8)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-42)
  3. Chapter 2 Income Tax (ss. 2-16)
  4. 15. Amendment of Schedule 12 (employee share ownership trusts) to Principal Act.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2004 - onwards
    Version 1 of 1    

15. Amendment of Schedule 12 (employee share ownership trusts) to Principal Act.

Schedule 12 to the Principal Act is amended -

(a) in paragraph 11(2C) by inserting "or (3) "after "subparagraph (2B) ", and

(b) in paragraph 11A -

(i) in subparagraph (5) (a) by inserting "or, in the case of a company referred to in clause (d) of the definition of 'relevant company' in paragraph 1(1), at some time within 9 months prior to that day," after "established by that relevant company,",

(ii) in subparagraph (6) (a) by inserting "or, in the case of a company referred to in clause (d) of the definition of 'relevant company' in paragraph 1(1), at some time within 9 months prior to that day," after "established by that relevant company,", and

(iii) in subparagraph (7) by inserting "or (6) "after "subparagraph (5) ".

Comparing proposed amendment...
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