Section 16, Tariff Act 1978 is amended by deleting tbe rate indicat€d under

Section 6 ofthe FinanceAct 20I1 is amendedby repealingand replacing subseaion (2) with the following new subsection (2) "(2) A shipping €ent who contravenes subsection ( I ) shall be liable to a fme of- (a) not less than Le500,000 and not more Lel,000,000for6rst offender; and (b) not less than Le 1,000,000 and not more 1,e2,000,000 for repeated offeder. NNANCE ACT 2016 t 7. Section 36 oftbe Finance Act2ol 6isamendedby repealing Amendment and replacing that section with tle follou'ing new section - "36. (l) Notwithstanding any other law to the cont'ary, 2016 there shall be imposed on the value ofall contracls relating to the supply of goods, services and works: (a) a national health insuranc€ levy at a rate of 0.59lo in supPort of the Free Health Care . Programme; and (b) an education levy at a rale of l9lo itr support of the Education Sector. (2) The imptementation of the leYies referred under subseoion (l) shall operate as a final witbholding tax and sha[ be subject to dre Income Tax Act, 2000 reqrdrements for registration; filing and assessmenq audit and enforceme ; and co[ection'" No. I The Finance Act 2021 2t EXTRACTIVE INDUSTRIB REVENUEACI;MlE