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Finance Act 2010

Amendment of section 82 (exemption of certain receipts) of Principal Act.

145.— (1) Section 82(1) of the Principal Act is amended by inserting the following after paragraph (c):

“(ca) the receipt by a person of an award from the competition ‘Your Country, Your Call’ which was launched by the President on 17 February 2010,”.

(2) This section applies to gifts taken on or after 17 February 2010.