Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of section 86 of Principal Act (special provisions for tax invoiced by flat-rate farmers)
40. Section 86 of the Principal Act is amended in subsection (1) with effect from 1 January 2021 by substituting “5.6 per cent” for “5.4 per cent”.