Finance Act, 1985

Amendment of section 15 (charge of tax on imported goods) of Principal Act.

46.—Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) by the substitution of the following subsection for subsection (1):

“(1) Section 14 shall not apply to tax provided for by section 2 (1) (b) and that tax shall, subject to subsection (2), be charged—

(a) on goods of a kind specified in the Sixth Schedule at the rate specified in section 11 (1) (c) of the value of the goods,

(b) on livestock at the rate specified in section 11 (1) (d) of the value of the goods, and

(c) on all other goods at the rate specified in section 11 (1) (a) of the value of the goods”, and

(b) by the deletion of subsection (4).