Finance Act 2015

Amendment of Part 18 of Principal Act (payments in respect of professional services by certain persons and payments to subcontractors in certain industries)

25. Part 18 of the Principal Act is amended—

(a) in section 530(1) by inserting the following definition:

“‘designated area’ has the meaning assigned to it by section 13(1);”,

and

(b) in section 530(4) by inserting “or in a designated area” after “carried out in the State”.