Finance Act, 1996
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Amendment of section 12 (deductions for tax borne or paid) of Principal Act. |
93.—Section 12 of the Principal Act is hereby amended— | |
(a) in paragraph (a) of subsection (1) by the insertion of the following subparagraph after subparagraph (i): | ||
“(ia) the amount in respect of tax indicated separately on a document issued during the period in accordance with section 17(1AA) in respect of a supply of goods to him.”, | ||
and | ||
(b) in paragraph (a) of subsection (3) by the deletion of “or” (inserted by the Finance Act, 1987 ) at the end of subparagraph (iii) and by the insertion of the following subparagraph after subparagraph (iv): | ||
“(iva) the procurement of a supply of contract work where such supply consists of the handing over of goods to which this paragraph applies.”. |