Finance Act, 1996
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Chapter II Income Tax: Relief for Investment in Corporate Trades | ||
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Amendment of section 11 (Interpretation (Chapter III)) of Finance Act, 1984. |
16.— Section 11 of the Finance Act, 1984 , is hereby amended, in subsection (1), by the substitution of the following definition for the definition of “certifying Minister”: | |
“‘certifying Minister’ means the Minister for Agriculture, Food and Forestry, the Minister for Arts, Culture and the Gaeltacht or the Minister for the Marine (as may be appropriate);”. |