Finance Act, 1983

Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

82.—Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) as respects supplies on or after the 1st day of March, 1983, by the substitution in subsection (1) of “2.3 per cent.” for “1.8 per cent.” (inserted by the Act of 1982), and

(b) as respects supplies on or after the 1st day of July, 1983, by the substitution in the said subsection (1) of “2 per cent.” for “2.3 per cent.” (inserted by paragraph (a)).