Finance Act, 1991
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Chapter II Income Tax: Relief for Investment in Corporate Trades | ||
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Extension of relief. |
14.—Chapter III of Part I of the Finance Act, 1984 , is hereby amended— | |
(a) in section 12, by the substitution of the following subsection for subsection (11): | ||
“(11) This section applies only where the shares concerned are issued in the year 1984-85 or any of the 8 years of assessment immediately following.”, | ||
and | ||
(b) in section 13, by the substitution, in the provisos to subsections (2A) and (2B) (inserted by the Finance Act, 1987 ), of “the year 1992-93” for “the year 1990-91”, | ||
and the said provisos, as so amended, are set out respectively in the Table to this section. | ||
TABLE | ||
Provided that this subsection shall not apply or have effect for any year of assessment subsequent to the year 1992-93. | ||
Provided that this subsection shall not apply or have effect for any year of assessment subsequent to the year 1992-93. |