On 20/05/2013,
you requested for the version in force on 20/05/2013
incorporating all amendments published on or before 20/05/2013.
The closest version currently available is that of 30/03/2000.
No. S 148
Income Tax Act
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000
In exercise of the powers conferred by section 14I(3) of the Income Tax Act, the Minister for Finance hereby makes the following Order:
1. This Order may be cited as the Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000.
2. It is hereby declared that under section 14I(3) of the Act, the provisions in the accounts of the Union Bank of Switzerland and Swiss Bank Corporation which have been transferred to UBS AG —
(a)
shall not be deemed under section 14I(2)(b) of the Act to be trading receipts of the Union Bank of Switzerland and Swiss Bank Corporation; and
(b)
shall for the purposes of section 14I of the Act be treated as having been allowed to UBS AG as a deduction under that section,
subject to the conditions specified in the letter of approval dated 28th February 2000.
[MF(R) R32.18.10 Vol. 5; AG/LEG/SL/134/1997/8 Vol. 1 ]