2. Amendment of section 5 of the Excise (Special Provisions) Act…

Section 5 of the Excise (Special Provisions) Act,

No. 13 of 1989 is hereby amended, in sub-paragraph (ii)

of paragraph (b) of subsection (2) of that section by the substitution for the words “at the rate of ten per centum”

of the words “at the rate of fifteen per centum”.