Section 14, Tariff Act 1978 is amended by deleting tbe rate indicat€d under

Section 90 of the Goods and Services Tax Act 2009 isamended by insening the following new subsertion (3) immediately after subsection (2)" '(3) Notwithstanding any law to the conlrary, for the purpose oftbis section, commercial banks and other financial iDstitutions shall provide periodic access to taxPayers banking information on temrs and conditions prescribed by the Commissioner General ofthe National Revenue Authority to a specific bank or {lnancial institution". immediately after item 26 as follows- " ?7. Supply: Machinery D€scription: Machinery, Plant, equipment designed for use exclusively inl. Agriculture; II. Manufacturing; and Itr. Mining and upsueam petroleum opemtions. The Finance Act, 2424 l9 amended under subsection (2) by deletiog the regi*-ation thresbold of section 15 amount of"Lel00,000,oOo" ara inserting il following new registration ftioAfto, tlreshold amoutrt of "Le500,000" 200e. Amcrdmcnt of Secrion 90 of Act No. 6 of 2009.