Finance Act 2004
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Sale of certain objects to Commissioners of Public Works in Ireland. |
81.—(1) Section 28 (3) of the Finance Act 1931 , the proviso to section 55 (3) of the Capital Acquisitions Tax Act 1976 and section 77 (3) of the Capital Acquisitions Tax Consolidation Act 2003 are amended by inserting “the Commissioners of Public Works in Ireland,” after “national institution,” in each place where it occurs. | |
(2) Subsection (1) is deemed to have applied as respects sales on or after 1 August 1994. |