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Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
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128.—Section 12 of the Principal Act is hereby amended by the insertion in paragraph (a) of subsection (1) of—
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(a) the following subparagraph after subparagraph (iiid) (inserted by the Act of 1997):
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“(iiie) the tax chargeable during the period, being tax for which he is liable by virtue of section 6A(5)(a) in respect of investment gold (within the meaning of section 6A) received by him,”
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and
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(b) the following subparagraph after subparagraph (vi) (inserted by the Act of 1995):
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“(via) the residual tax referred to in section 12C, being residual tax contained in the price charged to him for the purchase of agricultural machinery (within the meaning of section 12C), by means of invoices issued to him during the period by flat-rate farmers,”.
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