Finance Act, 1999

Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.

132.—Section 13 of the Principal Act is hereby amended in paragraph (iii) of subsection (1A) (inserted by the Act of 1997) by the insertion after “the supply,” of “and where an amount so notified is expressed in terms of a percentage or a fraction, such percentage or fraction shall relate to the tax remitted or repayable under this subsection,”.