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Amendment of section 59 (deduction for tax borne or paid) of Principal Act.
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70.— Section 59 of the Principal Act is amended—
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(a) in subsection (1), in paragraph (d) of the definition of “qualifying activities”, by substituting “paragraph 6(1), 7(1)” for “paragraph 6, 7”, and
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(b) in subsection (2), by substituting the following for paragraph (j):
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“(j) the tax chargeable during the period, being tax for which the accountable person is liable by virtue of section 16(1), 94(6)(a) or (7) or 95(8)(c) to (e), in respect of a supply to that person of immovable goods,”.
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