Version status: Published
Version date: 21 October 2021 - onwards
23. Amendment of section 285D of Principal Act (acceleration of wear and tear allowances for farm safety equipment)
This format of the bill is taken from the text of stage 1 published on 21 October 2021 by Dáil Éireann
Section 285D of the Principal Act is amended -
(a) in subsection (1) by the insertion of the following definition after the definition of "SME":
"'tax reference number' has the same meaning as it has in section 891B(1);",
(b) in subsection (3) -
(i) in paragraph (b), by the substitution of "applicant;" for "applicant; and", and
(ii) by the insertion of the following paragraph after paragraph (b):
"(ba) the tax reference number of the applicant;",
(c) in subsection (6) -
(i) in paragraph (c), by the substitution of "issued;" for "issued; and", and
(ii) by the insertion of the following paragraph after paragraph (c):
"(ca) the tax reference number of the applicant;",