Finance Act, 2001
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Amendment of section 127 (relevant business property) of Finance Act, 1994. |
228.—(1) Section 127 of the Finance Act, 1994 , is amended— | |
(a) by the substitution of “whether incorporated in the State or otherwise” for “incorporated in the State” in each place where it occurs, | ||
(b) by the deletion of “in so far as situated in the State,” in paragraph (e) of subsection (1), and | ||
(c) by the deletion of subsection (3). | ||
(2) This section shall have effect in relation to gifts or inheritances taken on or after 15 February 2001. |