Finance Act, 1986

Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

84.—Section 12 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1978) by the insertion after paragraph (d) of the following paragraph:

“(dd) the tax chargeable during the period, being tax for which he is liable by virtue of section 5 (3A), in respect of services received by him,”


(b) in subsection (2) by the insertion after “section 20 (1)” of “, but subject to section 20 (1A)”.