Finance Act, 1996
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Amendment of section 39A (relief in relation to income from certain trading operations carried on in Shannon Airport) of Finance Act, 1980. |
53.—Section 39A of the Finance Act, 1980 , is hereby amended in subsection (6) (c) by the insertion after “selling by retail” of “otherwise than by mail order, or other distance selling, which satisfies the requirement of subsection (5) (b)”. |