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Amendment of Part 8 (annual payments, charges and interest) of Principal Act.
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23.— (1) Part 8 of the Principal Act is amended—
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(a) in section 256(1) in the definition of “appropriate tax”—
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(i) in paragraph (a) by substituting “33 per cent” for “30 per cent”,
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(ii) in paragraph (b) by substituting “33 per cent” for “30 per cent”, and
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(iii) in paragraph (c) by substituting “36 per cent” for “33 per cent”,
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and
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(b) in section 267B—
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(i) in subsection (2)(b) by substituting “33 per cent” for “30 per cent”, and
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(ii) in subsection (3)(b) by substituting “33 per cent” for “30 per cent”.
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(2) This section applies to any payment or crediting of relevant interest (within the meaning of Chapter 4 of Part 8 of the Principal Act) made on or after 1 January 2013.
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