Finance Act, 1982

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

75.—Section 3 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3):

“(3) (a) The supply by auction of livestock, live horses, live greyhounds, vegetables, fruit, flowers, poultry, eggs or fish shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the auctioneer.

(b) The supply through an agent of livestock, live horses or live greyhounds shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the agent.”.