Finance Act, 1994

Amendment of section 36A (special investment policies) of Corporation Tax Act, 1976.

33.—Section 36A of the Corporation Tax Act, 1976 , is hereby amended in subsection (2)—

(a) by the substitution in subparagraph (ii) of paragraph (f) of “10 per cent.” for “12 per cent.”, and

(b) by the substitution in subparagraph (ii) of paragraph (g) of “10 per cent.” for “15 per cent.”.