Finance Act, 1961
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Amendment of section 30 of Finance Act, 1960. |
38.—(1) Section 30 of the Finance Act, 1960 , is hereby amended— | |
(a) by the addition at the end of subsection (1) of “and also to a company claiming relief under the said Part III otherwise than by virtue of those sections”, and | ||
(b) by the insertion in subsection (4) of “or relief under Part III of the Act otherwise than by virtue of those sections (as may be appropriate),” before “in so far”. | ||
(2) Where section 30 of the Finance Act, 1960 , applies by virtue of the amendments effected by the foregoing subsection, it shall have effect in respect of transactions and successions occurring after the 19th day of April, 1961. |