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 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 33-81)
  4. 56. Amendment of section 838 (special portfolio investment accounts) 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    

56. Amendment of section 838 (special portfolio investment accounts) of Principal Act.

Section 838 of the Principal Act is amended -

(a) in subsection (1) -

(i) in the definition of "special portfolio investment account" by the substitution for "on or after the 1st day of February, 1993" of "on or after 1 February 1993 and before 6 April 2001", and

(ii) by the deletion of the definition of "relevant period",

and

(b) in subsection (2) -

(i) by the deletion of paragraph (c), and

(ii) in paragraph (g) by the substitution for "on or after the 1st day of February, 1996" of "on or after 1 February 1996 and before 31 December 2000".

Comparing proposed amendment...
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