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