Finance (No. 2) Act, 1981

Amendment of section 11 of Principal Act.

12.—(1) Section 11 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1978), by the substitution in paragraph (a) of “15 per cent.” for “10 per cent.”,

(b) in subsection (2) (inserted by the Act of 1978), by the substitution in paragraph (b) of “20 per cent.” for “30 per cent.”, and

(c) by the insertion after the said paragraph (b) of the following paragraph:

“(c) On the supply of agricultural services consisting of—

(i) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting;

(ii) disinfecting and ensilage of agricultural products;

(iii) destruction of weeds and pests and dusting and spraying of crops and land;

(iv) lopping, tree felling and similar forestry services, and

(v) land drainage and reclamation,

tax shall be chargeable at the rate specified in subsection (1) (a) on 20 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.”.

(2) This section shall have, and be deemed to have had, effect as on and from the 1st day of September, 1981.