1. HomeBaile
  2. ActsAchtanna
  3. 2002
  4. Finance Act, 2002

Finance Act, 2002
  • Permanent Page URL

Amendment of section 483 (relief for certain gifts) of Principal Act.

56.—(1) Section 483 of the Principal Act is amended by inserting the following after subsection (4):

“(5) The Tax Acts shall apply to a loss referred to in subsection (4) as they would apply if sections 396A and 420A had not been enacted.”.

(2) This section applies from 6 March 2001.