Finance Act, 1963

Amendment of sections 33 and 34 of Finance Act, 1961 .

42.—(1) Subsection (4) of section 33 of the Finance Act, 1961 , shall not apply to a conveyance or transfer to a body corporate incorporated in the State otherwise than under the Companies Acts, 1908 to 1959, and subsection (4) of section 34 of that Act shall not apply to a lease to such a body.

(2) This section shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.