Finance Act, 1997

Amendment of section 11 (rates of tax) of Principal Act.

103.—Section 11 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1992) by the substitution in paragraph (f) of “3.3 per cent.” for “2.8 per cent.” (inserted by the Act of 1996), and

(b) in the proviso to subsection (3) (inserted by the Act of 1978) by the substitution of “25 pence” for “5 pence”.