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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards

33. Amendment of surcharges on undistributed investment and estate income and undistributed income of service companies.

(1) Section 440(1) of the Principal Act is amended in paragraph (b)(i) by substituting "€2,000" for "€635" in each place.

(2) Section 441 of the Principal Act is amended -

(a) in subsection (4)(b)(i) by substituting "€2,000" for "€635" in each place, and

(b) in subsection (6)(b)(ii) by substituting "(5A)" for "(5)" in each place.

(3) Subsection (1) and subsection 2(a) have effect in relation to accounting periods ending on or after 1 January 2013.