Finance Act 2019

Amendment of section 96 of Finance Act 2001 (interpretation (Part 2))

48. (1) Section 96 (1) of the Finance Act 2001 is amended, in the definition of “European Union”, by substituting for paragraph (b) the following:

“(b) in the case of Italy, the territory of Livigno,”.

(2) Subsection (1) shall come into operation on 1 January 2020.