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Amendment of Chapter 3 (income tax and corporation tax) of Part 7 (income tax and corporation tax exemptions) of Principal Act.
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22.— Chapter 3 of Part 7 of the Principal Act is amended—
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(a) in section 231 by inserting the following after subsection (3):
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“(4) Subsections (1) to (3) do not apply to any profits or gains arising after 31 July 2008 to an owner or a part-owner of a stallion.”,
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and
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(b) in section 233 by inserting the following after subsection (4):
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“(5) Subsections (1) to (4) do not apply to any profits or gains arising after 31 July 2008 to an owner or a part-owner of a stud greyhound.”.
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