Finance Act 2005
|
Amendment of section 11 (rates of tax) of Principal Act. |
103.—With effect from 1 January 2005, section 11 of the Principal Act is amended in subsection (1)(f) (inserted by the Finance Act 1992 ) by substituting “4.8 per cent” for “4.4 per cent” (inserted by the Act of 2004). |