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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1997 - onwards
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28. Extension and amendment of section 17 (tax deductions from payments to subcontractors in the construction industry) of Finance Act, 1970.

Repealed from 6 April 1997

As on and from the 6th day of October, 1992, section 17 (as amended by section 128 of the Finance Act, 1991) of the Finance Act, 1970, is hereby amended -

(a) in subsection (1) -

(i) by the substitution of the following definition for the definition of "certificate of authorisation":

"‘certification of authorisation’ means a certificate issued under subsection (7), which certificate shall be valid for such period as the Revenue Commissioners may by regulations made in accordance with subsection (5) provide;",

(ii) by the deletion of the definitions of "construction contract", "construction payments card" and "construction tax deduction card",

(iii) by the insertion of the following definitions after the definition of "construction operations":

"‘forestry operations’ means operations of any of the following descriptions -

(a) the thinning, lopping or felling of trees in woods, forests or other plantations;

(b) the haulage or removal of thinned, lopped or felled trees;

(c) t

Comparing proposed amendment...