2. Amendment of the section 2…

Section 2 of the Nation Building Tax Act, No. 9 of 2009 (hereinafter referred to as the “principal enactment”) is hereby amended in subsection (1) of that section, by the substitution in substction (c) thereof, for the words “a service of any description.”, of the following :—

“a service of any description; or

carries on the business of wholesale or retail sale of any article other than such sale by the manufacturer of that article being a manufacturer to whom the provisions of paragraph (b) applies.”.