Finance Act, 1991

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Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

81.—Section 12 of the Principal Act is hereby amended in paragraph (a) of subsection (1) (inserted by the Act of 1987) by the insertion of the following subparagraph after subparagraph (iii):

“(iiia) the tax charged to him during the period by other taxable persons in respect of services directly related to the transfer of ownership of goods specified in section 3 (5) (b) (iii),”.