Finance Act, 1998

Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

112.—Section 12A (inserted by the Value-Added Tax (Amendment) Act, 1978 ) of the Principal Act is hereby amended in subsection (1) by the substitution of “3.6 per cent” for “3.3 per cent.” (inserted by the Act of 1997).