Finance Act, 1983

Amendment of section 15 (charge of tax on imported goods) of Principal Act.

83.—Section 15 of the Principal Act is hereby amended—

(a) in subsection (1), by the insertion after paragraph (a) of the following paragraph:

“(aa) on goods of a kind specified in the Sixth Schedule at the percentage specified in section 11 (1) (aa) of the value of the goods, and”,


(b) in subsection (4), as respects importations on or after the 1st day of July, 1983, by the substitution of “8.69 per cent.” for “10 per cent.”.