Finance Act, 1988
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Amendment of section 16 (qualifying trades) of Finance Act, 1984. |
7.— Section 16 of the Finance Act, 1984 , is hereby amended, in paragraph (a) (inserted by the Finance Act, 1987 ) of subsection (2), by the insertion after subparagraph (iii) of the following subparagraph: | |
“(iiia) in respect of a subscription for eligible shares made on or after the 6th day of April, 1988, such cultivation of plants as is referred to in subsection (1CC3) (inserted by the Finance Act, 1987 ) of section 39 of the Finance Act, 1980 ,”. |