Finance Act 2020

Amendment of section 2 of Principal Act (interpretation - general)

38. Section 2(1) of the Principal Act is amended by substituting the following for the definition of “immovable goods”:

“‘immovable goods’ has the same meaning as ‘immovable property’ has in Article 13b (inserted by Council Implementing Regulation 1042/2013 of 7 October 201330 ) of Council Implementing Regulation 282/2011/EU of 15 March 201131 ;”.

30 OJ No. L284, 26.10.2013, p.1

31 OJ No. L77, 23.3.2011, p.1