5. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

Section 12 of the Principal Act is amended—

(a) in subsection (1)(a)(vii) by substituting “paragraph (aa) or (ab) of subsection (1A), or subsection (2), of section 8” for “section 8(2)”, and

(b) in subsection (1)(b)(iii) by deleting “other than services consisting of the hiring out of motor vehicles (as defined in subsection (3)(b)) for utilisation in the State”.