Amendment of section 46 of Principal Act (rates of tax)
79. Section 46(1) of the Principal Act is amended—
(a) in paragraph (ca), by the substitution of “paragraphs 7(a), 7A, 12 and 12A” for “paragraphs 7(a), 7A and 12” with effect as on and from 1 January 2025, and
(b) in paragraph (caa), by the substitution of “30 April 2025” for “31 October 2024” with effect as on and from 2 October 2024.
