Section 912A (inserted by the Finance Act 2003) of the Principal Act is amended, in subsection (1), in the definition of "foreign tax" by inserting "or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 "after "section 826".
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2004 - onwards
Version 1 of 1