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Finance Act, 2001
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Amendment of section 11 (rates of tax) of Principal Act.

187.—Section 11 of the Principal Act is amended in subsection (1) (inserted by the Finance Act, 1992 )—

(a) by the substitution in paragraph (a) of “20 per cent” for “21 per cent”, and

(b) by the substitution in paragraph (f) of “4.3 per cent” for “4.2 per cent” (inserted by the Act of 2000).