Finance Act, 1962
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Amendment of section 24 of Finance Act, 1949. |
16.—Subsection (4) of section 24 of the Finance Act, 1949 , is hereby amended— | |
(i) by the insertion at the end of paragraph (a) after “or” of “in a case in which the lessee's interest under the lease is being acquired for private residential purposes and does not include an interest in land exceeding five acres in extent, there is a recommendation (which shall be an excepted matter for the purposes of section 12 of the Land Act, 1950) of any two Lay Commissioners of the Land Commission to the Revenue Commissioners for their application in relation to the lease, or”; and | ||
(ii) by the deletion of subparagraph (ii) of paragraph (b). |