Finance Act, 2001

Amendment of section 222 (certain dividends from a non-resident subsidiary) of Principal Act.

86.—Section 222 of the Principal Act is amended in subsection (1)(a) in paragraph (i) of the definition of “relevant dividends” by the substitution of “specified in a certificate given before 15 February 2001 by the Minister” for “specified in a certificate given by the Minister”.