Finance Act, 1999
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Seafarer allowance, etc. |
15.—Section 472B (inserted by the Finance Act, 1998 ) of the Principal Act is hereby amended by the substitution, in subsection (2), of the following for paragraph (b): | |
“(b) a port outside the State shall be deemed to include a mobile or fixed rig, platform or installation of any kind in any maritime area.”. |