Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of section 483 (relief for certain gifts) of Principal Act.
56.—(1) Section 483 of the Principal Act is amended by inserting the following after subsection (4):
“(5) The Tax Acts shall apply to a loss referred to in subsection (4) as they would apply if sections 396A and 420A had not been enacted.”.
(2) This section applies from 6 March 2001.