Finance Act, 2000
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Amendment of section 360 (interpretation (Chapter 5)) of Part 10 of Principal Act. |
43.—(1) Section 360(1) of the Principal Act is amended in the definition of “qualifying period” (inserted by the Finance Act, 1999 ) by the substitution of “15 per cent” for “50 per cent”. | |
(2) This section shall apply as on and from 6 April 1999. |