Finance Act, 1990
|
Amendment of section 11 (rates of tax) of Principal Act. |
102.—Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)— | |
(a) in paragraph (a)— | ||
(i) by the substitution of “23 per cent.” for “25 per cent.” (inserted by the Act of 1986), and | ||
(ii) by the deletion of “, (bb)” (inserted by the Finance Act, 1988 ), | ||
(b) by the deletion of paragraph (bb) (inserted by the Act of 1989), and | ||
(c) in paragraph (d)— | ||
(i) by the substitution of “2.3 per cent.” for “2 per cent.” (inserted by the Act of 1989), and | ||
(ii) by the insertion after “livestock” of “and live greyhounds, and to the hire of horses”. |