Finance Act, 2000

Amendment of section 1 (interpretation) of Principal Act.

108.—Section 1 of the Principal Act is amended by the substitution for the definition of “telecommunications services” of the following:

“‘telecommunications services’ means services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems and includes—

(a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception. and

(b) the provision of access to global information networks;”.