Finance Act, 1993

Amendment of section 1 (introduction for companies of corporation tax in place of income tax, corporation profits tax and capital gains tax) of Corporation Tax Act, 1976.

42.—(1) Section 1 (5) (as amended by section 29 of the Finance Act, 1990 ) of the Corporation Tax Act, 1976 , is hereby amended by the insertion in paragraph (a) after “body corporate” of “and includes a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989 ,”, and the said paragraph (a), as so amended, other than subparagraphs (i) to (iv) thereof, is set out in the Table to this section.

(2) This section shall have and be deemed to have had effect as on and from the 1st day of April, 1993.

TABLE

(a) “company” means any body corporate and includes a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989 , but does not include—