Finance Act, 1988

Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

62.—Section 12A (inserted by the Value-Added Tax (Amendment) Act, 1978 ) of the Principal Act is hereby amended by the substitution in subsection (1) of “1.4 per cent.” for “1.7 per cent.” (inserted by the Finance Act, 1987 ).