Finance Act, 1988

Amendment of section 1 (interpretation) of Principal Act.

60.—Section 1 (2) of the Principal Act is hereby amended by the insertion after paragraph (b) of the following:

“(bb) money due to the person which, in accordance with the provisions of section 73 of the Finance Act, 1988, is paid to the Revenue Commissioners by another person and has thereby ceased to be due to the person by that other person, and”.