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Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
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175.—(1) Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended in subsection (1) by the substitution of “2.7 per cent.” for “2.3 per cent.” (inserted by the Act of 1990).
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(2) Section 12A of the Principal Act is hereby further amended in subsection (1) by the deletion of “, and the person shall, if he is a taxable person, be entitled to treat the flat-rate addition as tax deductible under section 12 subject, however, to any restrictions imposed by or under subsection (3) or (4) of that section”.
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