Finance Act, 1984
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Amendment of section 1 (interpretation) of Principal Act. |
85.— Section 1 of the Principal Act is hereby amended— | |
(a) by the insertion in subsection (1) after the definition of “business” of the following definition: | ||
“clothing' does not include footwear;”, | ||
and | ||
(b) by the insertion in the said subsection (1) after the definition of “flat-rate farmer” of the following definition: | ||
“‘footwear’ includes shoes, boots, slippers and the like but does not include stockings, under-stockings, socks, ankle-socks or similar articles or footwear without soles or footwear which is or incorporates skating or swimming equipment;”. |