Finance Act, 1999

Amendment of section 10B (special scheme for auctioneers) of Principal Act.

126.—Section 10B (inserted by the Act of 1995) of the Principal Act is hereby amended in subsection (1) by the insertion in the definition of “auction scheme goods” of the following paragraph after paragraph (a):

“(aa) an owner within the meaning of section 3(5)(c) who enforced such owner's right to recover possession of those goods under the circumstances set out in section 3(5)(c), or”.