(1) Chapter 1 of Part 2 of the Finance Act 2002 is amended -
(a) in section 67(1), by substituting "2 per cent" for "1 per cent", and
(b) in section 67B(1), by substituting "25 per cent" for "15 per cent".
(2) Subsection (1) shall come into operation on 1 January 2019.