Finance Act, 1973

Amendment of First Schedule to Principal Act.

87.—The First Schedule to the Principal Act is hereby amended—

(a) by the substitution for paragraph (ix) of the following paragraph:

“(ix) services of a medical or educational nature rendered by hospitals, nursing homes, schools and similar establishments; and catering services rendered—

(a) to patients of a hospital or nursing home in the hospital or nursing home, and

(b) to students of a school in the school;” and

(b) by the insertion after paragraph (xxiii) of the following paragraphs:

“(xxiv) delivery of live horses;

(xxv) delivery of live greyhounds;

(xxvi) the natural or artificial insemination of livestock.”.