Finance Act 2005
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Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act. |
105.—With effect from 1 January 2005, section 12A (inserted by the Value-Added Tax (Amendment) Act 1978 ) of the Principal Act is amended in subsection (1) by substituting “4.8 per cent” for “4.4 per cent” (inserted by the Act of 2004). |