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Amendment of Third Schedule to Principal Act.
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89.—The Third Schedule to the Principal Act is hereby amended—
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(a) by the substitution in Part I of the Schedule of the following paragraph for paragraph (i):
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“(i) Animal medicine excluding medicine—
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(a) of a kind specified in paragraph (xiv) of the Second Schedule, or
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(b) which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets;”,
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(b) by the addition to Part I of the Schedule of the following paragraph:
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“(xxxii) goods of different kinds which are packaged for sale as a unit (hereinafter in this paragraph referred to as the package) and in relation to which all the following conditions are satisfied:
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(a) the package consists of goods in relation to the delivery of some of which for a separate consideration tax would be chargeable at the rate specified in section 11 (1) (a), and in relation to the delivery of the remainder of which for such a consideration, tax would be chargeable at any other rate or rates,
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(b) the consideration for delivery is referable to the package as a whole and not to the different kinds of goods included therein, and
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(c) the total tax-exclusive value of the goods included in the package, in relation to the delivery of which for a separate consideration or separate considerations tax would be chargeable at a rate or rates other than the rate specified in the said section 11 (1) (a), does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 2½ new pence, whichever is the lesser,”, and
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(c) by the addition to Part II of the Schedule of the following paragraph:
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“(vii) the hiring to a person under a contract in writing, other than a contract of a kind referred to in section 3 (1) (b), entered into before the 24th day of October, 1972, of movable goods in the possession of the person on the 1st day of November, 1972, of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate specified in section 11 (1) (e).”.
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