Finance Act, 1998
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Amendment of section 12 (deduction for tax borne or paid) of Principal Act. |
111.— Section 12 of the Principal Act is hereby amended— | |
(a) by the insertion in subsection (1)(b)(iii) after “outside the State” of “, other than services consisting of the hiring out of motor vehicles (as defined in subsection (3)(b)) for utilisation in the State,”, and | ||
(b) by the substitution in subsection (2) of “sections 20(1A) and 20(5)” for “section 20(1A)”. |