Finance Act, 1966
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Amendment and application to United Kingdom corporation tax of Part II of Fifth Schedule to Finance Act, 1949 . |
22.—Part II of the Fifth Schedule to the Finance Act, 1949 ,— | |
(a) is hereby amended— | ||
(i) by the substitution in paragraph 5 (3) of “against either corporation profits tax or income tax” for “against corporation profits tax”, and | ||
(ii) by the substitution of “inspector of taxes” for “Revenue Commissioners” wherever the latter words occur in paragraph 8 and the substitution in that paragraph of “objects” for “object”; | ||
(b) shall be construed and have effect as if the references in paragraphs 4, 5, 6, 7 and 8 to profits tax included references to the tax in the United Kingdom known as corporation tax. |