As of 6 April 1997 this text has repealed
(1) Section 17 of the Finance Act, 1970, is hereby amended -
(a) by the substitution in subsection (1), with effect from the 6th day of October, 1997, of the following for paragraph (a) of the definition of "forestry operations" (inserted by the Finance Act, 1992):
"(a) the planting, thinning, lopping or felling of trees in woods, forests or other plantations;
(aa) the maintenance of woods, forests and plantations and the preparation of land, including woods or forests which have been harvested, for planting;",
(b) by the substitution of the following for clause (C) of subsection (4)(c)(ii):
"(C) in respect of -
(I) employment contributions and self-employment contributions under the Social Welfare Acts,
(II) health contributions under the Health Contributions Act, 1979, and
and
(III) Employment and Training Levy under the Youth Employment Agency Act, 1981, as amended by the Labour Services Act, 1987.",
(c) by the insertion, as respects offence
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