Finance Act, 1989

Amendment of section 5 (supply of services) of Principal Act.

54.—Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended by the insertion after subsection (4A) (inserted by the Finance Act, 1982 ) of the following subsection:

“(4B) Where a person is indemnified under a policy of insurance in respect of any amount payable in respect of services of a barrister or solicitor, those services shall be deemed, for the purposes of this Act, to be supplied to, and received by, the said person.”.