Finance Act 2012

Amendment of Chapter 1 (electricity tax) of Part 2 of Finance Act 2008.

80.— Chapter 1 of Part 2 of the Finance Act 2008 is amended—

(a) in section 58(1) by substituting “Subject to the provisions of this Chapter” for “In addition to any other duty which may be chargeable, and subject to the provisions of this Chapter”,

(b) in section 59(2) by deleting “(3),”,

(c) in section 59 by deleting subsection (3), and

(d) in section 60 by inserting the following after subsection (1):

“(1A) Any supplier that is not established in the State shall make such arrangements with the Commissioners as the Commissioners may require for the payment of the tax and accounting for it, and those arrangements shall include the appointment of a competent person in the State to give effect to them.”.