Income Tax (Amendment) Act, 1986

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Number 34 of 1986


INCOME TAX (AMENDMENT) ACT, 1986


ARRANGEMENT OF SECTIONS

Section

1.

Amendment of section 110 (persons chargeable and extent of charge) of Income Tax Act, 1967.

2.

Short title and construction.


Act Referred to

Income Tax Act, 1967

1967, No. 6

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Number 34 of 1986


INCOME TAX (AMENDMENT) ACT, 1986


AN ACT TO AMEND, WITH EFFECT FROM THE 6th DAY OF APRIL, 1973, CERTAIN PROVISIONS OF THE INCOME TAX ACT, 1967 . [19th December, 1986]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: