Finance Act, 1992
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Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980. |
52.—Section 39A (as amended by section 33 of the Finance Act, 1991 ) of the Finance Act, 1980 , is hereby amended— | |
(a) in subsection (2), by the substitution of “subsection (4), (4A) or (4B)” for “subsection (4) or (4A)”, and | ||
(b) by the insertion after subsection (4A) (inserted by the Finance Act, 1986 ) of the following subsection: | ||
“(4B) Where the Minister and a company, in relation to which a certificate under subsection (2) has been given, agree to the revocation of that certificate and its replacement with another certificate to be given to the company under subsection (2), the Minister may, by notice in writing served by registered post on the company, revoke the first-mentioned certificate with effect from such date as may be specified in the notice: | ||
Provided that the provisions of this subsection shall not affect the operation of subsection (4) or (4A).”, | ||
and the said subsection (2), as so amended, is set out in the Table to this section. | ||
TABLE | ||
(2) Subject to subsections (5) and (6), the Minister may give a certificate certifying that such trading operations of a qualified company as are specified in the certificate are, with effect from a date to be specified in the certificate, relevant trading operations for the purpose of this section, and any certificate so given shall, unless it is revoked under subsection (4), (4A) or (4B), remain in force until the 31st day of December, 2005. |