Finance Act, 1993

Amendment of section 35 (hydrocarbons) of Finance Act, 1981.

72.Section 35 of the Finance Act, 1981 , is hereby amended in subsection (5) (a) by the substitution of the following paragraph for paragraph (i) of the definition of “sea-fishing boat”:

“(i) is registered in accordance with the Merchant Shipping (Registry, Lettering and Numbering of Fishing Boats) Regulations, 1989 ( S.I. No. 344 of 1989 ), and”.