19. Amendment of section 38D of the principal enactment

Section 38D of the principal enactment is hereby amended by the substitution for the words “Schedule to this

Act.” of the following words :—

“Schedule to this Act :

Provided that the provisions of this section shall not apply in relation to the sale on or after January 1, 2005 of any share, if in respect of such sale the Share Transaction

Levy under section 7 of the Finance Act, No. 5 of 2005 has been paid.”.