Finance Act, 1990
Amendment of section 129 (groups of companies: definitions) of Corporation Tax Act, 1976 . |
58.— Section 129 of the Corporation Tax Act, 1976 , is hereby amended in subsection (2) by the substitution of the following paragraphs for paragraph (c): | |
“(c) a registered industrial and provident society within the meaning of section 218 of the Income Tax Act, 1967 , and | ||
(d) a building society incorporated or deemed by virtue of section 124 (2) of the Building Societies Act, 1989 , to be incorporated under that Act.”, | ||
and the said subsection (2), as so amended, is set out in the Table to this section. | ||
TABLE | ||
(2) For the purposes referred to in subsection (1) references to a company apply only to— | ||
(a) a company within the meaning of the Companies Act, 1963 , and | ||
(b) a company which is constituted under any other Act or a charter or letters patent or (although resident in the State) is formed under the law of a country or territory outside the State, and | ||
(c) a registered industrial and provident society within the meaning of section 218 of the Income Tax Act, 1967 , and | ||
(d) a building society incorporated or deemed by virtue of section 124 (2) of the Building Societies Act, 1989 , to be incorporated under that Act. |