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Finance Act, 1996

Amendment of section 16A (relevant trading operations) of Finance Act, 1984.

24.—Section 16A (inserted by the Finance Act, 1995 ) of the Finance Act, 1984 , is hereby amended—

(a) in subsection (2), by the substitution in clause (I) of subparagraph (ii) of paragraph (b) of “the Minister for Enterprise and Employment or the Minister for the Marine or the Minister for Tourism and Trade” for “the Minister for Enterprise and Employment or the Minister for Tourism and Trade”,

and

(b) in subsection (4)—

(i) by the insertion of the following paragraphs for paragraph (b):

“(b) the Minister for Agriculture, Food and Forestry in respect of such qualifying trading operations as are referred to in section 16 (2) (a) (iiia) (inserted by the Finance Act, 1988 ), or

(c) the Minister for Arts, Culture and the Gaeltacht in respect of such qualifying trading operations as are referred to in subparagraph (iiie) (inserted by the Finance Act, 1996) of paragraph (a) (inserted by the Finance Act, 1987 ) of subsection 2 of section 16,”,

and

(ii) by the substitution of the following paragraph for paragraph (ii):

“(ii) between the Minister for Agriculture, Food and Forestry or the Minister for Arts, Culture and the Gaeltacht, as may be appropriate, and the Minister for Finance.”.