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Amendment of section 11 (rates of tax) of Principal Act.
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173.—(1) Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—
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(a) by the substitution of the following paragraph for paragraph (c) (as amended by the Act of 1991):
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“(c) (i) 12.5 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in subparagraphs (a), (aa), (b) and (c) of paragraph (i), paragraphs (xia) to (xif) and paragraphs (xiiif), (xiiih), (xiiij) and (xiv) of the Sixth Schedule,
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(ii) 16 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in the Sixth Schedule other than those to which subparagraph (i) of this paragraph relates, and”,
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and
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(b) by the substitution, in paragraph (d), of “2.7 per cent.” for “2.3 per cent.” (inserted by the Act of 1990).
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(2) Section 11 of the Principal Act is hereby further amended—
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(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1985):
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“(1) Tax shall be charged, in relation to the supply of taxable goods or services and the importation of goods, at whichever of the following rates is appropriate in any particular case—
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(a) 21 per cent. of the amount on which tax is chargeable other than in relation to goods or services on which tax is chargeable at any of the rates specified in paragraphs (b), (c), (d), (e) and (f),
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(b) zero per cent. of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraph (i) of the Second Schedule or of goods or services of a kind specified in paragraphs (iii) to (xx) of that Schedule,
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(c) 10 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Third Schedule,
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(d) 12.5 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Sixth Schedule,
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(e) 16 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Seventh Schedule, and
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(f) 2.7 per cent. of the amount on which tax is chargeable in relation to the supply of livestock and live greyhounds and to the hire of horses.”,
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(b) by the deletion of subsection (7) (inserted by the Act of 1976), and
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(c) in subsection (8), by the substitution in paragraph (a) (inserted by the Act of 1973) of “Second, Third, Sixth or Seventh Schedule” for “Second, Third or Sixth Schedule”.
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(3) Section 11 of the Principal Act is hereby further amended—
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(a) in subsection (1) (inserted by subsection (2) of this section) by the insertion after “taxable goods or services” of “, the intra-Community acquisition of goods”,
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(b) by the substitution in subsection (1A) (a) (inserted by the Act of 1973) of “subsection (1) (a) or (1A) of section 2” for “section 2 (1) (a)”, and of “subsection (1), (1A) or (2)” for “subsection (1) or (2)”,
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(c) in subsection (1B) (inserted by the Act of 1973):
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(i) by the substitution in paragraph (a) of the following subparagraph for subparagraph (ii):
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“(ii) the rate at which tax is chargeable in relation to the supply or intra-Community acquisition by the person of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply by the person of services of any kind.”,
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(ii) by the substitution in paragraph (b) of the following subparagraph for subparagraph (ii):
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“(ii) the rate at which tax is chargeable in relation to the supply or intra-Community acquisition of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply of services of any kind.”, and
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(iii) by the substitution in paragraph (g) of “supplies goods or makes an intra-Community acquisition of goods, or supplies services,” for “supplies goods or services”,
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and
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(d) in subsection (3) (inserted by the Act of 1978):
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(i) by the insertion after “section 10 (8)” of “in relation to supplies of goods and services”,
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(ii) by the insertion after “supplies”, in each place where it occurs, of “or intra-Community acquisitions”,
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(iii) by the insertion in paragraph (c) after “supply of taxable goods or services” of “, or intra-Community acquisition of goods,” and
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(iv) by the insertion in paragraph (d) after “supply of any taxable goods or services” of “, or any intra-Community acquisition of goods,”.
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