Finance Act 2013

Amendment of section 120 (regulations) of Principal Act.

74.— Section 120(9)(b) of the Principal Act is amended—

(a) in subparagraph (iii) by substituting “transmitted;” for “transmitted; and”,

(b) in subparagraph (iv) by substituting “Revenue Commissioners; and” for “Revenue Commissioners,”, and

(c) by inserting the following after subparagraph (iv)—

“(v) the conditions to which the evidence of the business controls used to comply with paragraph (a) of section 66(2A) shall be subject as referred to in paragraph (b) of that provision,”.