Finance Act, 1998
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SCHEDULE 9 Post-Consolidation Amendments | ||
The Taxes Consolidation Act, 1997 , is hereby amended in accordance with the following provisions of this Schedule. | ||
1. In section 82 (3), for “subsection (1)” there shall be substituted “subsection (2)”. | ||
2. In section 109 (3), for “ section 83 or 709 ” there shall be substituted “ section 83 or 707 ”. | ||
3. In section 128 (8), after “did not include the value of” there shall be inserted “the right assigned or released but did include the amount or value of”. | ||
4. In section 140 (4)(b), for “Subsection (2)” there shall be substituted “Subsection (3)”. | ||
5. In section 279 (1), the words “‘expenditure incurred on the construction of a building or structure’ excludes any expenditure within the meaning of section 270 (2);” shall be deleted. | ||
6. In section 346 (7)(b)(ii), for “first sale” there shall be substituted “first purchase”. | ||
7. In section 950 (1), in the definition of “specified provisions” for “ section 888 (1)” there shall be substituted “ section 888 (2)”. |