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Version date: 21 December 2021 - onwards
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Schedule 32 Transitional Provisions

Section 1101.

Stock of local authorities

1.

(1) Any stock under section 87 of the Local Government Act, 1946, issued on or after the 13th day of July, 1955, shall be deemed to be securities issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly.

(2) Section 49 shall apply as if in subsection (1) of that section "or paragraph 1 of Schedule 32" were inserted after "or 41".

Income tax: exemption from tax of income from certain scholarships

2. Where a payment of income is made before the 6th day of April, 1998, in respect of a scholarship awarded before the 26th day of March, 1997, section 193 shall apply as if -

(a) in subsection (1) of that section the definitions of "relevant body" and "relevant scholarship" and paragraph (b) were deleted, and

(b) subsections (3) and (4) of that section were deleted.

Corporation tax: exemption from tax of profits of Custom House Docks Development Authority

3.

(1) Notwithstanding any provision of

Comparing proposed amendment...