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Dáil Éireann debate -
Wednesday, 10 May 1989

Vol. 389 No. 8

Finance Bill, 1989: Financial Resolutions.

I move:

That the provisions of the Tax Acts regarding the tax treatment of annuities of other annual payments charged with tax under Case III of Schedule D be amended in the matter and to the extent specified in the Act giving effect to this Resolution.

Question put and agreed to.

I move:

That—

(a) the rate of value-added tax on the distribution of electricity in certain circumstances be increased from 5 per cent to 25 per cent of the amount in respect of which tax is chargeable in relation to such supply, and

(b) the management of certian collective investment undertakings be exempted from value-added tax.

Question put and agreed to.
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