FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 21, 2014 No. 239-FZ

About modification of Article 150 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on July 4, 2014

Approved by Council of the Russian Federation on July 9, 2014

Article 1

Bring 150 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2003, No. 22, Art. 2066; No. 28, Art. 2886; 2005, No. 30, Art. 3130; No. 52, Art. 5581; 2006, No. 47, Art. 4819; 2007, No. 49, Art. 6071; 2008, No. 48, Art. 5519; 2009, No. 1, Art. 22; No. 26, Art. 3123; No. 48, Art. 5731; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4583, 4593; 2012, No. 50, Art. 6968; 2013, No. 23, Art. 2888; No. 48, Art. 6165; 2014, No. 23, the Art. 2936) change, having added it with the subitem 18 of the following content:

"18) landing and helicopter ships docks.".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Action of subitem 18 of Article 150 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since July 1, 2014.

3. The provision of subitem 18 of Article 150 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) is applied till June 30, 2016 inclusive.

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