Finance Act, 1991

Amendment of section 17 (tax deductions from payments to subcontractors in the construction industry) of Finance Act, 1970.

128.Section 17 (as amended by the Finance Act, 1976 ) of the Finance Act, 1970 , is hereby amended by the insertion, in paragraph (a) of subsection (5), of “refusal to issue, appeal against refusal to issue,” after “the issue,” and the said paragraph, as so amended, is set out in the Table to this section.


(a) the issue, refusal to issue, appeal against refusal to issue, recall or cancellation of certificates of authorisation and the surrender of the certificates;