Finance Act, 1977

Amendment of section 59 (power to obtain information) of Finance Act, 1974.

3.Section 59 of the Finance Act, 1974 , is hereby amended as on and from the 31st day of March, 1976, by the substitution in the last paragraph of subsection (3) of “if resident in the State would be, close companies within the meaning of the Corporation Tax Act, 1976 ” for “if incorporated in the State would be, companies within the meaning of section 530 (6) of the Income Tax Act, 1967 ”, and the said paragraph, as so amended, is set out in the Table to this section.

TABLE

The bodies corporate mentioned in the preceding provisions of this section are bodies corporate resident or incorporated outside the State which are, or if resident in the State would be, close companies within the meaning of the Corporation Tax Act, 1976 .