Finance Act, 1978
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Amendment of section 41 (payment of tax and interest on tax) of Capital Acquisitions Tax Act, 1976. |
43.— Section 41 (2) of the Capital Acquisitions Tax Act, 1976 , shall have effect, in its application to interest accruing due after the date of the passing of this Act, as if “1.25 per cent.” were substituted for “one and one-half per cent.”. |