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.”. |