Finance Act, 2001

Amendment of provisions relating to Dublin Docklands Development Authority.

79.—The Principal Act is amended—

(a) in section 9(1)—

(i) by the substitution in paragraph (c) for “company.” of “company,”, and

(ii) by the insertion of the following after paragraph (c):

“(d) a ‘wholly-owned subsidiary’ of another company if and so long as 100 per cent of its ordinary share capital is directly owned by that other company.”,

(b) as respects accounting periods ending on or after 6 April 2001, in paragraph 3 of the Table to section 220 by the substitution for “Authority.” of “Authority and any of its wholly-owned subsidiaries.”, and

(c) as respects disposals made on or after 6 April 2001, in paragraph 31 of Schedule 15 by the substitution for “Authority.” of “Authority and any of its wholly-owned subsidiaries.”.