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Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2012 - onwards
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445. Certain trading operations carried on in Shannon Airport.

Deleted from 1 January 2012

(1) In this section -

"the airport" has the same meaning as in the Customs-Free Airport Act, 1947;

"company" means any company carrying on a trade;

"the Minister" means the Minister for Finance;

"qualified company" means a company the whole or part of the trade of which is carried on in the airport;

"relevant trading operations" means trading operations specified in a certificate given by the Minister under subsection (2);

"trading operation" means any trading operation which apart from this section and section 443(13) is not the manufacture of goods for the purpose of this Part but is carried on by a qualified company.

(2) Subject to subsections (7) and (8), the Minister may give a certificate certifying that such trading operations of a qualified company as are specified in the certificate are, with effect from a date specified in the certificate, relevant trading operations for the purpose of this section, and any certificate so given shall, unless it is revoked under subsectio

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