Finance Act 2009

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;”,


(b) in subsection (2)(b) by substituting “2 years” for “one year”.