Finance (No. 2) Act 2008
Amendment of Part 9 (levies) of Principal Act. |
86.— (1) Part 9 of the Principal Act is amended— | |
(a) in section 123B(4)— | ||
(i) in paragraphs (a) and (b) by substituting “€2.50” for “€5” (inserted by the Finance Act 2008 ), and | ||
(ii) in paragraph (c) by substituting “€5” for “€10” (as so inserted), | ||
and | ||
(b) in section 123C(1) by substituting the following for the second-mentioned reference to B in the definition of “ preliminary duty ”: | ||
“B is— | ||
(a) 40 per cent where the base period is 2007, or | ||
(b) 80 per cent where the base period is a subsequent year;”. | ||
(2) Subsection (1)(a) has effect as respects any statement that falls to be delivered by a bank or building society after 31 December 2008. |