Finance (No. 2) Act 2011
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Rates of value-added tax. |
3.— The Value-Added Tax Consolidation Act 2010 is amended with effect on and from 1 July 2011— | |
(a) in section 46(1) by substituting “paragraphs (b), (c), (ca) and (d)” for “paragraphs (b), (c) and (d)” in paragraph (a), | ||
(b) in section 46(1) by inserting “subject to paragraph (ca),” before “13.5 per cent” in paragraph (c), | ||
(c) in section 46(1) by inserting the following after paragraph (c): | ||
“(ca) during the period 1 July 2011 to 31 December 2013, 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1) to (3), 7, 8, 11, 12 and 13(3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);”, | ||
and | ||
(d) in section 18(1)(a)(III), subsections (1) and (2) of section 48 and sections 50(2) and 95(8)(a) by substituting “paragraph (c) or (ca), as appropriate, of section 46(1)” for “section 46(1)(c)” in each place where it occurs. |