(1) THAT, as respects the year of assessment 2013 and subsequent years of assessment, section 122 of the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in subsection (1)(a) in the definition of "the specified rate"—(a) by substituting "4 per cent" for "5 per cent" in each place, and (b) by substituting "13.5 per cent" for "12.5 per cent".(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).