Finance Act, 1998
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Amendment of section 132 (charge of excise duty) of Act of 1992. |
80.—As respects vehicle registration tax charged, levied and paid as on and from the 1st day of January, 1998, section 132 of the Act of 1992 is hereby amended in subsection (3) (inserted by the Finance (No. 2) Act, 1992 )— | |
(a) in paragraph (a), by the substitution of “28 per cent.” for “29.25 per cent.” (inserted by section 85 of the Finance Act, 1994 ), and | ||
(b) in paragraph (b), by the substitution of “22.5 per cent.” for “23.2 per cent.” (inserted by section 85 of the Finance Act, 1994 ). |