Finance Act 2016

Amendment of section 480A of Principal Act (relief on retirement for certain income of certain sportspersons)

7. (1) Section 480A of the Principal Act is amended in subsection (9) by substituting “(within the meaning of section 787 or 787B)” for “(within the meaning of section 787)”.

(2) Subsection (1) applies for the year of assessment 2017 and each subsequent year of assessment.