Finance Act 2008
Amendment of section 1003A (payment of tax by means of donation of heritage property to Irish Heritage Trust) of Principal Act. |
132.— (1) Section 1003A of the Principal Act is amended in subsection (11A)(c) (inserted by the Finance Act 2007 ) by substituting “2008” for “2007”. | |
(2) Section 1003A of the Principal Act, as amended by subsection (1), applies as respects the year of assessment 2008 as if in subsection (2)(d) “€8,000,000” were substituted for “€6,000,000”. |