Finance Act, 1991

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.”,


(b) in subsection (2), by the substitution of “31st day of December, 2005” for “31st day of December, 2000”.