Finance Act, 1991
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Amendment of section 73 (deduction from payments due to defaulters of amounts due in relation to tax) of Finance Act, 1988. |
130.—(1) Section 73 of the Finance Act, 1988 , is hereby amended in subsection (1) by the substitution of the following definition for the definition of “the Acts”: | |
“‘the Acts’ means— | ||
(i) the Tax Acts, | ||
(ii) the Capital Gains Tax Acts, | ||
(iii) the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act, | ||
(iv) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act, and | ||
(v) the Stamp Act, 1891, and the enactments amending or extending that Act, | ||
and any instruments made thereunder;”. | ||
(2) This section shall apply and have effect as on and from the 1st day of October, 1991. |