Finance Act, 1996

Chapter II

Income Tax: Relief for Investment in Corporate Trades

Amendment of section 11 (Interpretation (Chapter III)) of Finance Act, 1984.

16.Section 11 of the Finance Act, 1984 , is hereby amended, in subsection (1), by the substitution of the following definition for the definition of “certifying Minister”:

“‘certifying Minister’ means the Minister for Agriculture, Food and Forestry, the Minister for Arts, Culture and the Gaeltacht or the Minister for the Marine (as may be appropriate);”.