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Chapter 5
Corporation Tax
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Amendment of surcharges on undistributed investment and estate income and undistributed income of service companies.
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33.— (1) Section 440(1) of the Principal Act is amended in paragraph (b)(i) by substituting “€2,000” for “€635” in each place.
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(2) Section 441 of the Principal Act is amended—
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(a) in subsection (4)(b)(i) by substituting “€2,000” for “€635” in each place, and
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(b) in subsection (6)(b)(ii) by substituting “(5A)” for “(5)” in each place.
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(3) Subsection (1) and subsection 2(a) have effect in relation to accounting periods ending on or after 1 January 2013.
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