Select view:

Financial Provisions (Covid-19) (No. 2) Act 2020

12. Amendment of section 46 of Act of 2010

Section 46 of the Act of 2010 is amended—

(a) in paragraph (a) of subsection (1), by inserting “subject to subsection (1A),” before “23 per cent”, and

(b) by inserting the following subsection after subsection (1):

“(1A) During the period from 1 September 2020 to 28 February 2021, paragraph (a) of subsection (1) shall have effect as if there were substituted ‘21 per cent’ for ‘23 per cent’.””.