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Amendment of section 12C (special scheme for agricultural machinery) of Principal Act.
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96.— Section 12C of the Principal Act is amended with effect from 1 July 2008 in the definition of “taxable dealer” in subsection (5) by inserting “and includes a person supplying financial services of the kind specified in subparagraph (i)(e) of the First Schedule who purchases agricultural machinery for the purpose of the supply thereof as part of an agreement of the kind referred to in section 3(1)(b)” after “stock-in-trade with a view to resale”.
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