Finance Act 2022
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Amendment of section 98 of Finance Act 1999 (horticultural production) | ||
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45. (1) Section 98 of the Finance Act 1999 is amended in subsection (1)— | ||
(a) by the substitution of “carbon charge paid” for “mineral oil tax paid less an amount calculated at a rate specified in the Table to this subsection”, and | ||
(b) by the deletion of the Table to that subsection. | ||
(2) Subsection (1) shall come into operation on such day as the Minister for Finance may appoint by order. |