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Section 70

Amendment of Schedule 5

of Finance Act 2018

ActIn forceProvision 75 of 108
Section 70

The Principal Act is amended in Schedule 5 —

(a)

in Part I, in the column “Rate of tax” in item 4, by substituting for the word “Nil” the words “5 per cent”;

(b)

in Part II, in the column “Rate of tax” in item 4, by substituting for the words “5 per cent” the words

“10 per cent”; and

(c)

in Part III, in the column “Rate of tax” in item 2, by substituting for the words “5 per cent” the words “10 per cent”.

Finance 43