Finance Act, 1993

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

87.—Section 11 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1992)—

(i) by the deletion in paragraph (a) of “, (e)”,

(ii) by the insertion in paragraph (d) after “the Sixth Schedule,” of “and”,

(iii) by the deletion of paragraph (e), and

(iv) by the substitution in paragraph (f) of “2.5 per cent.” for “2.7 per cent.”,

(b) in subsection (4A) (inserted by the Act of 1978) by the substitution of “section 11 (1) (d)” for “section 11 (1) (c)”, and

(c) in paragraph (a) of subsection (8) (inserted by the Act of 1973) by the substitution of “Second, Third or Sixth Schedule” for “Second, Third, Sixth or Seventh Schedule” (inserted by the Act of 1992).