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Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
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89.—Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended—
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(a) in subsection (1) by the substitution of “2.5 per cent.” for “2.7 per cent.” (inserted by the Act of 1992), 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—
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(a) a farmer who is not a taxable person,
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(b) a farmer who is a taxable person referred to in subsection (1A) (c) or (2) (b) of section 8, or
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(c) a person who, in accordance with section 8 (3A), is deemed not to be a taxable person in relation to the supplies specified in the definition of ‘farmer’ in section 8 (9).”.
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