1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2003
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  1. Finance Act 2003 (No. 3)
  2. Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-72)
  3. Chapter 3 Income Tax, Corporation Tax and Capital Gains Tax (ss. 15-58)
  4. 39. Amendment of section 404 (restriction on use of capital allowances for certain machinery or plant) of Principal Act.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 28 March 2003 - onwards
    Version 1 of 1    

39. Amendment of section 404 (restriction on use of capital allowances for certain machinery or plant) of Principal Act.

Section 404 of the Principal Act is amended in subsection (6)(b) by substituting "it is a lease of machinery or plant provided for leasing by a lessor to a lessee" for "the leasing of the asset is carried on".

Comparing proposed amendment...
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