Finance Act, 1994
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Amendment of section 123 (rates of duty) of Finance Act, 1992. |
88.—Section 123 of the Act of 1992, is hereby amended in paragraph (c) (inserted by the Act of 1993) by the substitution of the following proviso for the proviso to the paragraph: | |
“Provided that the licence is expressed to relate only to Saturdays, Sundays and public holidays (within the meaning of the Holidays (Employees) Act, 1973 ) in the periods from— | ||
(I) where appropriate, the 1st day of March or the date the licence is granted, whichever is the later, to the 30th day of March in the year concerned, and | ||
(II) the 1st day of October or the date the licence is granted, whichever is the later, to the last day of February in the year concerned.”. |