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Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
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81.—(1) Section 12A of the Principal Act (inserted by the Act of 1978) is hereby amended—
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(a) in subsection (1), by the substitution of “1.8 per cent.” for “1.5 per cent.” (inserted by the Act of 1981), and
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(b) by the substitution of the following subsection for subsection (2)—
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“(2) In this Act ‘flat-rate farmer’ means a farmer who is not a taxable person and, in relation to the supplies specified in the definition of ‘farmer’ in section 8(9), includes a person who in accordance with section 8 (3A), is deemed not to be a taxable person.”.
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(2) Subsection (1)(a) of this section shall have, and be deemed to have had, effect as on and from the 1st day of May, 1982.
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