Finance Act, 1976

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Amendment of section 3 (delivery of goods) of Principal Act.

51.—Section 3 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (e) of subsection (1):

“(e) the application by a person for the purposes of his business of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted or imported by him or by another person on his behalf, except where tax chargeable in relation to the goods would, if they had been delivered to the first-mentioned person by an accountable person, be wholly deductible under section 12, and”.