Income Tax Act, 1967.
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PART XXV Temporary Relief from Taxation | ||
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Chapter I Profits from Trading Within Shannon Airport | ||
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Definitions. |
373.—In this Chapter— | |
“the airport” has the same meaning as in the Customs-free Airport Act, 1947 ; | ||
“company” means any body corporate carrying on a trade; | ||
“the Minister” means the Minister for Finance. |