Finance Act, 1983

Amendment of Second Schedule to Principal Act.

86.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (xx):

“(xx) (a) electricity,

(b) wax candles and night-lights which are white and cylindrical, excluding candles and night-lights which are decorated, spiralled, tapered or perfumed.”.