Finance Act, 1990

Amendment of section 11 (rates of tax) of Principal Act.

102.—Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—

(a) in paragraph (a)

(i) by the substitution of “23 per cent.” for “25 per cent.” (inserted by the Act of 1986), and

(ii) by the deletion of “, (bb)” (inserted by the Finance Act, 1988 ),

(b) by the deletion of paragraph (bb) (inserted by the Act of 1989), and

(c) in paragraph (d)

(i) by the substitution of “2.3 per cent.” for “2 per cent.” (inserted by the Act of 1989), and

(ii) by the insertion after “livestock” of “and live greyhounds, and to the hire of horses”.