I move:
(1) That, with effect as on and from the 1st day of May, 1980, subsection (1) (c) (inserted by the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978)) of section 11 of the Value-Added Tax Act, 1972 (No. 22 of 1972), be amended by the substitution of “25 per cent.” for “20 per cent.”.
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).