Finance Act, 1989

Amendment of section 11 (rates of tax) of Principal Act.

56.—Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—

(a) by the substitution of the following paragraph for paragraph (bb) (inserted by the Act of 1988):

“(bb) 5 per cent. of the amount on which tax is chargeable in relation to the supply of electricity:

Provided that this paragraph shall not apply to the distribution of any electricity where such distribution is wholly or mainly in connection with the distribution of communications signals,”,


(b) by the substitution in paragraph (d) of “2 per cent.” for “1.4 per cent.” (inserted by the Act of 1988).