Finance Act, 1984
|
Amendment of section 11 (rates of tax) of Principal Act. |
87.— Section 11 of the Principal Act is hereby amended— | |
(a) in subsection (1) (inserted by the Value-Added Tax (Amendment) Act, 1978 )— | ||
(i) by the insertion after paragraph (aa) (inserted by the Act of 1983) of the following paragraph: | ||
“(aaa) 8 per cent of the amount on which tax is chargeable in relation to the supply of goods of a kind specified in the Seventh Schedule,”, | ||
and | ||
(ii) by the insertion in paragraph (c) (inserted by the Finance Act, 1980 ) after “(aa)” of “, (aaa)”, | ||
(b) in subsection (7) (inserted by the Act of 1976), by the insertion in paragraph (e) (i) after “subsection (1) (aa)” of “, subsection (1) (aaa)”, and | ||
(c) in subsection (8), by the substitution in paragraph (a) (inserted by the Finance Act, 1973 ) of “Second, Third, Sixth or Seventh” for “Second, Third or Sixth”. |