Finance Act 2003

Amendment of section 706 (interpretation and general (Part 26)) of Principal Act.

54.—Section 706 of the Principal Act is amended in subsection (3)—

(a)  in paragraph (a) by substituting “an individual who, at the time the contract is made, is” for “an individual who is”, and

(b)  by substituting the following for paragraph (d):

“(d) (i) any PRSA contract (within the meaning of Chapter 2A of Part 30), and

(ii) any contract with a PRSA provider (within that meaning) being a contract which was entered into for the purposes only of the PRSA concerned;”.