Finance Act, 1993

Amendment of section 141 (regulations) of Act of 1992.

56.—Section 141 of the Act of 1992 is hereby amended—

(a) in subsection (2), by the substitution of the following paragraph for paragraph (s) (inserted by the Finance (No. 2) Act, 1992 ):

“(s) make provision (including the prescription of conditions, restrictions and limitations) in relation to subsections (7), (11) and (15) of section 134.”,


(b) by the substitution of the following subsection for subsection (3):

“(3) The Minister may make such regulations as he considers necessary or expedient for the purpose of giving full effect to sections 134 (other than subsections (6), (7), (11) and (15)) and 135.”.