1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1994
Date-stamp loading
  1. Finance Act, 1994 (No. 13)
  2. Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-66)
  3. Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-34)
  4. 31. Amendment of section 49 (tax treatment of foreign trusts) of Finance Act, 1993.
Previous Next
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1997 - onwards
  Version 2 of 2    

31. Amendment of section 49 (tax treatment of foreign trusts) of Finance Act, 1993.

Repealed from 6 April 1997

Section 49 of the Finance Act, 1993, is hereby amended in paragraph (i)(III) of the definition of "relevant person" in subsection (1)(a) by the deletion of "(being a trustee to whom subparagraph (I) or (II) of this definition relates)".

Comparing proposed amendment...
Previous Next