|
Amendment of section 15 (charge of tax on imported goods) of Principal Act.
|
46.—Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—
|
| |
(a) by the substitution of the following subsection for subsection (1):
|
| |
“(1) Section 14 shall not apply to tax provided for by section 2 (1) (b) and that tax shall, subject to subsection (2), be charged—
|
| |
(a) on goods of a kind specified in the Sixth Schedule at the rate specified in section 11 (1) (c) of the value of the goods,
|
| |
(b) on livestock at the rate specified in section 11 (1) (d) of the value of the goods, and
|
| |
(c) on all other goods at the rate specified in section 11 (1) (a) of the value of the goods”, and
|
| |
(b) by the deletion of subsection (4).
|