Finance Act, 2001

Amendment of section 13A (supplies to, and intra-Community acquisitions and imports by, certain taxable persons) of Principal Act.

192.—Section 13A of the Principal Act (inserted by the Finance Act, 1993 ) is amended in subsection (1) by the substitution in the definition of “qualifying person” of “subparagraphs (a)(1), (aa), or (b)” for “subparagraph (a)(1) or (b)”.