Finance Act, 1991
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Amendment of section 30 (pension funds: extension of tax exemptions to dealings in financial futures and traded options) of Finance Act, 1988. |
38.—As respects contracts entered into on or after the 1st day of April, 1991, section 30 of the Finance Act, 1988 , is hereby amended by the substitution of the following subsection for subsection (1): | |
“(1) In this section ‘financial futures’ and ‘traded options’ mean, respectively, financial futures and traded options which are for the time being dealt in or quoted on any futures exchange or any stock exchange, whether or not that exchange is situated in the State”. |