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Chapter 4
Income Tax, Corporation Tax and Capital Gains Tax
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Amendment of section 372AW (interpretation, applications for approval and certification) of Principal Act.
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7.— Section 372AW of the Principal Act is amended—
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(a) in subsection (1) by substituting the following for the definition of “ qualifying period”:
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“ ‘ qualifying period ’ means the period commencing on 1 June 2008 and ending on 31 May 2013;”,
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and
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(b) in subsection (2)(b) by substituting “2 years” for “one year”.
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