Finance Act, 1989
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Amendment of Chapter VI (manufacturing companies) of Part I of Finance Act, 1980. |
22.—Chapter VI (as amended by section 45 of the Finance Act, 1984 ) of Part I of the Finance Act, 1980 , is hereby amended— | |
(a) by the substitution in section 38 for the definition of “relevant accounting period” of the following definition: | ||
“‘relevant accounting period’ means an accounting period or part of an accounting period of a company falling within the period from— | ||
(a) where subsection (1CC) (inserted by section 45 of the Finance Act, 1984 ) of section 39 applies, the 13th day of April, 1984, | ||
(b) where subsection (1CC) (as so inserted and amended by section 22 of the Finance Act, 1989) of section 39 applies, the 6th day of April, 1989, or | ||
(c) in any other case, the 1st day of January, 1981, | ||
to the 31st day of December, 2000;”, | ||
and | ||
(b) by the substitution in subsection (1CC) of section 39 of the following paragraph for paragraph (a): | ||
“(a) In this subsection ‘computer services’ means any or all of the following: | ||
(i) data processing services, | ||
(ii) software development services, and | ||
(iii) technical or consultancy services which relate to either or both subparagraphs (i) and (ii), | ||
the work on the rendering of which is carried out in the State in the course of a service undertaking in respect of which an employment grant was made by the Industrial Development Authority under section 25 of the Industrial Development Act, 1986 .”. |