Finance Act, 1983
Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982. |
93.—(1) Section 92 of the Finance Act, 1982 is hereby amended— | |
(a) by the insertion in the definition of “assessable amount”, after “premiums”, of “(including, in the case of an insurer who is a leading insurer (within the meaning of the European Communities (Co-insurance) Regulations, 1983 (S.I. No. 65 of 1983)), the amount received by way of overall premiums (within the meaning aforesaid))”, and | ||
(b) by the insertion in the definition of “excluded amount”, after “namely,” in paragraph (b), of “4,”. | ||
(2) This section shall have effect in relation to amounts received on or after the date of the passing of this Act. |