|
|
Amendment of section 1 of Principal Act.
|
2.—Section 1 of the Principal Act is hereby amended by—
|
|
| |
(a) the deletion of the definitions of “accountable person”, “established”, “manufacturer”, “rendering” and “residing”;
|
|
| |
(b) the substitution of “‘establishment’” for “‘permanent establishment’”, and
|
|
| |
(c) the insertion of the following definitions:
|
|
| |
“‘agricultural produce’ has the meaning assigned to it by section 8;”,
|
|
| |
“‘agricultural service’ has the meaning assigned to it by section 8;”,
|
|
| |
“‘Community’ means the European Economic Community;”
|
|
| |
“‘farmer’ has the meaning assigned to it by section 8;”,
|
|
| |
“‘flat-rate addition’ has the meaning assigned to it by section 12A;”.
|
|
| |
“‘flat-rate farmer’ has the meaning assigned to it by section 12A;”.
|
|
| |
“‘supply’, in relation to goods, has the meaning assigned to it by section 3 and, in relation to services, has the meaning assigned to it by section 5, and cognate words shall be construed accordingly;”, and
|
|
| |
“‘taxable person’ has the meaning assigned to it by section 8;.”
|
