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. 54. Amendment of section 706 (interpretation and general (Part 26)) 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    

54. Amendment of section 706 (interpretation and general (Part 26)) of Principal Act.

Section 706 of the Principal Act is amended in subsection (3) -

(a) in paragraph (a) by substituting "an individual who, at the time the contract is made, is" for "an individual who is", and

(b) by substituting the following for paragraph (d):

"(d)

(i) any PRSA contract (within the meaning of Chapter 2A of Part 30), and

(ii) any contract with a PRSA provider (within that meaning) being a contract which was entered into for the purposes only of the PRSA concerned;".

Comparing proposed amendment...
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