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Finance Act, 1986

Amendment of section 11 (rates of tax) of Principal Act.

83.—Section 11 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) in subsection (1)—

(i) in paragraph (a) by the substitution of “25 per cent.” for “23 per cent.”, and

(ii) in paragraph (d) by the substitution of “2.4 per cent.” for “2.2 per cent.”,

and

(b) in subsection (4A) (inserted by the Finance Act, 1973 ) by the substitution of “section 11 (1) (c)” for “section 11 (1) (a)”.