Finance Act, 1994

Amendment of section 39B (relief in relation to income from certain trading operations carried on in Custom House Docks Area) of Finance Act, 1980.

53.—Section 39B of the Finance Act, 1980 , is hereby amended in subparagraph (ii) of paragraph (c) of subsection (6) by the deletion from clause (III) after “currencies,” of “and” and by the substitution for clause (IV) of the following clauses:

“(IV) insurance and related activities, or

(V) the management of the whole or part of the investments and other activities of a specified collective investment undertaking within the meaning of section 18 (1) of the Finance Act, 1989 ,”.