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Amendment of section 11 (rates of tax) of Principal Act.
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56.—Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—
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(a) by the substitution of the following paragraph for paragraph (bb) (inserted by the Act of 1988):
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“(bb) 5 per cent. of the amount on which tax is chargeable in relation to the supply of electricity:
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Provided that this paragraph shall not apply to the distribution of any electricity where such distribution is wholly or mainly in connection with the distribution of communications signals,”,
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and
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(b) by the substitution in paragraph (d) of “2 per cent.” for “1.4 per cent.” (inserted by the Act of 1988).
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