1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1996
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  1. Finance Act, 1996 (No. 9)
  2. Part  I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-70)
  3. Chapter IV Corporation Tax (ss. 44-58)
  4. 53. Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1997 - onwards
  Version 2 of 2    

53. Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980.

Repealed from 6 April 1997

Section 39A of the Finance Act, 1980, is hereby amended in subsection (6)(c) by the insertion after "selling by retail" of "otherwise than by mail order, or other distance selling, which satisfies the requirement of subsection (5)(b)".

Comparing proposed amendment...
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