Finance Act, 1978

SECOND SCHEDULE

Exempted Transactions in relation to Agricultural Societies and Fishery Societies

Section 18 .

PART I

Agricultural societies

1. (a) The selling by wholesale of any of the following commodities—

(i) milk

eggs

honey

fresh fruit and fresh vegetables (including fresh potatoes)

grain

seeds

livestock

poultry

wool

flax

flowers

where the society by which the commodity is sold—

(A) is the producer thereof, or

(B) purchases the commodity from the producer thereof or from an agricultural society which purchased it from that producer;

(ii) butter

cream

cheese

skim milk

milk powder

whey

whey powder

lactose

butter oil

casein

chocolate crumb

processed fruit and processed vegetables (including processed potatoes)

meat

hides

hooves

horns

offal

where the producer of the commodity is an agricultural society;

(iii) animal feeding stuffs (excluding grain, vegetables, milk, skim milk, milk powder, whey and whey powder)

animal drugs and medicines

fertilisers

weedkillers and insecticides

preservatives for silage making

boxes and other packaging materials for agricultural products

parchment and salt for butter production

sacks and binder twine

creamery and dairy equipment

grain drying equipment

farm machinery (including spare parts and tyres)

fuel for farm machinery

building and fencing materials for use solely in works in respect of which the purchasers of the materials qualify for grants under the Farm Modernisation Scheme operated by the Department of Agriculture.

(b) In subparagraph (a) “producer”—

(i) in relation to milk, means the person who is the owner of the animal from which the milk is obtained and has the corresponding meaning in relation to eggs, honey and wool,

(ii) in relation to fresh fruit, means the person by whom the fruit is grown and has the corresponding meaning in relation to fresh vegetables (including fresh potatoes), grain, seeds, flax and flowers,

(iii) in relation to livestock, means the person by whom the livestock is bred or reared and has the corresponding meaning in relation to poultry,

(iv) in relation to butter, means the society by which the butter is made and has the corresponding meaning in relation to other milk products, and

(v) in relation to processed fruit, means the society by which the fruit is processed and has the corresponding meaning in relation to processed vegetables (including processed potatoes), meat, hides, hooves, horns and offal.

2. The provision of any of the following services—

contract tillage or harvesting (including silage making)

deep ploughing

manure spreading

spraying of crops

turf cutting

commission drying, grinding or storage of crops or grain

commission packaging or processing of milk products by an agricultural society on behalf of another such society

commission selling of fertilisers, grain, wool or livestock

storage, packing, grading or processing of fruit or vegetables

storage of milk products by an agricultural society on behalf of another such society

transport of farm products

artificial insemination, auctioning or weighing of livestock

warble fly eradication

sack hire

leasing of refrigerated bulk milk tanks.

PART II

Fishery societies

1. The selling by wholesale of any of the following—

fresh fish

processed fish

commodities or articles for use in catching fish.

2. The provision of either of the following services—

auctioning of fish

transport of fish.