Finance Act, 2000
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Amendment of section 700 (special computational provisions) of Principal Act. |
32.—(1) Section 700 of the Principal Act is amended by the insertion of the following subsection after subsection (1): | |
“(1A) For the purposes of subsection (1), ‘society’ shall include a credit union which is— | ||
(a) registered as such under the Credit Union Act, 1997 , or | ||
(b) deemed to be so registered by virtue of section 5(3) of that Act.”. | ||
(2) This section shall be deemed to have come into operation as on and from 6 April 1999. |