Finance Act 2013

Tax clearance certificates.

94.— The Principal Act is amended—

(a) in section 1094(1), in the definition of “the Acts”, by inserting the following after paragraph (e):

“(f) the statutes relating to stamp duty and to the management of that duty,

(g) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act,”,

and

(b) in section 1095(1), in the definition of “the Acts”, by inserting the following after paragraph (f):

“(g) the statutes relating to stamp duty and to the management of that duty,

(h) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act,”.