Finance Act, 1999
|
Amendment of section 122 (definitions) of Act of 1891. |
191.—Section 122 of the Act of 1891 is hereby amended in column (1) of the Table to the definition of “accountable person” (inserted by the Finance Act, 1991 ) in subsection (1)— | |
(a) by the insertion of “or a policy of insurance or a policy of life insurance” after “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities”, and | ||
(b) by the substitution of “which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas” for “and WARRANT OF ATTORNEY to confess and enter up judgement”. |