Finance Act, 1997
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Amendment of section 39B (relief in relation to income from certain trading operations carried on in Custom House Docks Area) of Finance Act, 1980 . |
28.—Section 39B (as amended by the Finance Act, 1995 ) of the Finance Act, 1980 , is hereby amended by the addition, after subsection (9), of the following subsection: | |
“(10) (a) For the purposes of this section, the Minister for Finance, after consultation with the Minister for the Environment, may, by order direct that the definition of ‘the Custom House Docks Area’ contained in section 41 of the Finance Act, 1986 , shall include such area or areas described in the order which, but for the order, would not be included in that definition, and where the Minister for Finance so orders, the said definition of ‘the Custom House Docks Area’ shall, for the purposes of this section, be deemed to include the said area or areas. | ||
(b) The Minister for Finance may, for the purposes of making an order under this section and an order under section 27 of the Finance Act, 1987 , exercise the powers to make those orders by making one order for the purposes of both of those sections. | ||
(c) The Minister for Finance may make orders for the purpose of this section and any order made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.”. |