Finance (No. 2) Act, 1998

Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997.

4.—Section 372L (inserted by section 77 of the Finance Act, 1998 ) of the Taxes Consolidation Act, 1997 , is hereby amended by the substitution of the following for the definition of “qualifying period”:

“‘qualifying period’ means—

(a) for the purposes of sections 372M, 372N and 372O, the period commencing on such day as the Minister for Finance may by order appoint and ending on the 31st day of December, 2001, and

(b) for the purposes of sections 372P, 372Q, 372R and 372S, the period commencing on the 1st day of June, 1998, and ending on the 31st day of December, 2001;”.