Finance Act, 2002

Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.

43.—(1) Section 486B(1) of the Principal Act is amended by substituting for the definition of “qualifying period” the following definition:

“‘qualifying period’ means the period commencing on the commencement date and ending on 31 December 2004;”

(2) Subsection (1) comes into operation on such day as the Minister for Finance appoints by order.