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Amendment of section 12 (deductions for tax borne or paid) of Principal Act.
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129.—Section 12 of the Principal Act is hereby amended—
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(a) in paragraph (a) of subsection (1) by the substitution of the following subparagraph for subparagraph (vi):
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“(vi) subject to and in accordance with regulations (if any), residual tax referred to in section 12B,”,
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and
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(b) by the insertion of the following subsection after subsection (3):
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“(3A) Notwithstanding anything in this section, where—
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(a) the provisions of subsection (3) or (8) of section 10A or subsection (3) of section 10B have been applied to a supply of goods to a taxable person, or
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(b) a taxable dealer deducts residual tax, in accordance with subsection (1) (a) (vi), in respect of a supply of a means of transport to a taxable person,
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that taxable person shall not deduct, in accordance with subsection (1), any tax in relation to the supply to that person.”.
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