Finance Act 2008

Amendment of section 1003A (payment of tax by means of donation of heritage property to Irish Heritage Trust) of Principal Act.

132.— (1) Section 1003A of the Principal Act is amended in subsection (11A)(c) (inserted by the Finance Act 2007 ) by substituting “2008” for “2007”.

(2) Section 1003A of the Principal Act, as amended by subsection (1), applies as respects the year of assessment 2008 as if in subsection (2)(d) “€8,000,000” were substituted for “€6,000,000”.