Finance Act 2020

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Amendment of section 46 of Principal Act (rates of tax)

39. The Principal Act is amended in section 46(1) with effect from 1 November 2020—

(a) in paragraph (c), by substituting “paragraphs (ca) and (cb)” for “paragraph (ca)”, and

(b) by inserting the following paragraph after paragraph (ca):

“(cb) during the period from 1 November 2020 to 31 December 2021, 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);”.