Finance Act, 1983

Amendment of section 8 (accountable persons) of Principal Act.

79.—Section 8 of the Principal Act is hereby amended—

(a) in subsection (3) (inserted by the Act of 1978)—

(i) in paragraph (b) (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000”,

(ii) in paragraph (c) (inserted by the Act of 1981), by the substitution of “£25,000” for “£30,000”, and

(iii) in paragraph (e) (inserted by the Act of 1981), by the substitution of “£12,000” for “£15,000”,

(b) in subsection (3A) (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000”, and

(c) in subsection (9), in the definition of “farmer” (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000” in each place where it occurs.