Finance Act, 1994
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Repeals. |
157.—(1) Sections 76 (4), 199 and 206 of the Income Tax Act, 1967 , and section 4 of the Finance Act, 1987 , are hereby repealed. | |
(2) Where the Revenue Commissioners are satisfied that the repeal of section 76 (4) of the Income Tax Act, 1967 , would give rise to hardship in the case of income derived in the manner mentioned in the said section 76 (4), they may, for the year 1994-95 and for that year of assessment only, grant such relief as in their opinion is just. |