Finance Act 2003

Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.

114.—Section 4 of the Principal Act is amended in subsection (3A)(d)—

(a) by substituting “the total amount on which tax was chargeable” for “the amount on which tax was chargeable”, and

(b) by substituting “in respect of or in relation to” for “in respect of” in both places where it occurs.