Finance Act, 1978

Amendment of section 41 (payment of tax and interest on tax) of Capital Acquisitions Tax Act, 1976.

43.— Section 41 (2) of the Capital Acquisitions Tax Act, 1976 , shall have effect, in its application to interest accruing due after the date of the passing of this Act, as if “1.25 per cent.” were substituted for “one and one-half per cent.”.