Finance Act, 1987

Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.

49.—(1) Section 92 of the Finance Act, 1982 , is hereby amended by the substitution in subsection (8) (inserted by the Finance Act, 1984 ) of “three per cent.” for “one and two-thirds per cent.”.

(2) The Imposition of Duties (No. 286) (Levy on Certain Premiums of Insurance) Order, 1987 (S.I. No. 88 of 1987), is hereby revoked.