1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 2001
Date-stamp loading
  1. Finance Act, 2001 (No. 7)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-95)
  3. Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 33-81)
  4. 54. Amendment of section 274 (balancing allowances and balancing charges) of Principal Act.
Previous Next
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2001 - onwards
  Version 2 of 2    

54. Amendment of section 274 (balancing allowances and balancing charges) of Principal Act.

Section 274(3) of the Principal Act is amended by the substitution for "or that consideration." of the following:

"or that consideration; but this subsection shall not apply in the case of consideration of the type referred to in subsection (1)(a)(iv) which is received on or after 5 March 2001.".

Comparing proposed amendment...
Previous Next