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Amendment of section 486 corporation tax: relief for gifts to First Step) of Principal Act.
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80.—Section 486 of the Principal Act is hereby amended—
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(a) in subsection (2)(a), by the substitution for “before the 1st day of January, 2000” of “on or before the 31st day of December, 2002”, and
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(b) in subsection (4)(b)—
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(i) in subparagraph (iii), by the substitution for “1996, 1997, 1998 or 1999” of “1999, 2000, 2001 or 2002”, and
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(ii) in subparagraph (iv), by the substitution for “commencing on the 1st day of June, 1999, and ending on the 31st day of December, 1999” of “commencing on the 1st day of June, 2002, and ending on the 31st day of December, 2002”.
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