| |
Chapter 4
Income Tax, Corporation Tax and Capital Gains Tax
|
|
|
Amendment of section 372AW (interpretation, applications for approval and certification) of Principal Act.
|
7.— Section 372AW of the Principal Act is amended—
|
|
| |
(a) in subsection (1) by substituting the following for the definition of “ qualifying period”:
|
|
| |
“ ‘ qualifying period ’ means the period commencing on 1 June 2008 and ending on 31 May 2013;”,
|
|
| |
and
|
|
| |
(b) in subsection (2)(b) by substituting “2 years” for “one year”.
|
