Finance Act, 1994

Amendment of section 10 (amount on which tax is chargeable) of Principal Act.

95.—Section 10 of the Principal Act is hereby amended in paragraph (c) of subsection (3) by the insertion of the following proviso to that paragraph:

“Provided that in any event this paragraph shall not apply in the case of the letting of immovable goods which is a taxable supply of goods in accordance with section 4.”.