Finance Act, 1984

Amendment of section 1 (interpretation) of Principal Act.

85.Section 1 of the Principal Act is hereby amended—

(a) by the insertion in subsection (1) after the definition of “business” of the following definition:

“clothing' does not include footwear;”,


(b) by the insertion in the said subsection (1) after the definition of “flat-rate farmer” of the following definition:

“‘footwear’ includes shoes, boots, slippers and the like but does not include stockings, under-stockings, socks, ankle-socks or similar articles or footwear without soles or footwear which is or incorporates skating or swimming equipment;”.