[1982 Sch.16 para.6.] |
12. - (1) This paragraph applies where tax is chargeable under paragraph 8 above and paragraph 11 above does not apply. |
(2) Where this paragraph applies, the rate at which the tax is charged shall be the higher of - (a) the first rate (as determined in accordance with paragraph 13 below), and (b) the second rate (as determined in accordance with paragraph 14 below). |
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