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TAXATION (DEFICIT REDUCTION) ACT (No. 2) 1993 - SECT 18

Rates of tax payable by companies

(1)
Section 23 of the Principal Act is amended by omitting from paragraph (4)(b) "30%" and substituting "33%".

(2)
The amendments made by subsection (1) apply to assessments in respect of income of the 1994-95 year of income, of the 1995-96 year of income, of the 1996-97 year of income, of the 1997-98 year of income, of the 1998-99 year of income and of the 1999-2000 year of income.

TAXATION (DEFICIT REDUCTION) ACT (No. 2) 1993
Subdivision C—Rate for 2000-01 and later years


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