Finance Act, 1982

• Permanent Page URL

Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

80.—Section 12 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1978), by the substitution of the following paragraph for paragraph (b):

“(b) in respect of goods imported by him in the period, the tax paid by him or deferred as established from the relevant customs documents kept by him in accordance with section 16 (3),”,

and

(b) in subsection (3) (inserted by the Act of 1978), in subparagraph (v) of paragraph (a), by the insertion after “his business” of “or for activities in relation to which he is, in accordance with section 8 (3A), deemed not to be a taxable person”.