Finance Act, 1991
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Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980. |
33.—Section 39A (as amended by section 23 of the Finance Act, 1989 ) of the Finance Act, 1980 , is hereby amended— | |
(a) in subsection (1), by the substitution of the following definition for the definition of “trading operation”: | ||
“‘trading operation’ means any trading operation which, apart from this section and subsection (1CC4) (inserted by section 41 of the Finance Act, 1990 ) of section 39 of this Act is not the manufacture of goods for the purpose of this Chapter but is carried on by a qualified company.”, | ||
and | ||
(b) in subsection (2), by the substitution of “31st day of December, 2005” for “31st day of December, 2000”. |