1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 2001
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  1. Finance Act, 2001 (No. 7)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-95)
  3. Chapter 2 Income Tax (ss. 2-32)
  4. 10. Amendment of section 477 (relief for service charges) of Principal Act.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2001 - onwards
  Version 2 of 2    

10. Amendment of section 477 (relief for service charges) of Principal Act.

Section 477 of the Principal Act is amended -

(a) as respects the year of assessment 2001 and subsequent years of assessment, by the substitution in paragraph (a) of subsection (6) of "subject to paragraph (d)," for "subject to paragraph (c),",

(b) as respects the year of assessment 2001, by the substitution in paragraph (a) of subsection (7) of "£150" for "£50", and

(c) as respects the year of assessment 2002 and subsequent years of assessment, by the substitution in paragraph (a) of subsection (7) of "€195" for "£50".

Comparing proposed amendment...
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