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Amendment of section 46 of Act of 2010
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12. Section 46 of the Act of 2010 is amended—
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(a) in paragraph (a) of subsection (1), by inserting “subject to subsection (1A),” before “23 per cent”, and
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(b) by inserting the following subsection after subsection (1):
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“(1A) During the period from 1 September 2020 to 28 February 2021, paragraph (a) of subsection (1) shall have effect as if there were substituted ‘21 per cent’ for ‘23 per cent’.”.
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