Finance Act, 1987

Amendment of Sixth Schedule to Principal Act.

47.—The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended by the insertion—

(a) after paragraph (xif) (inserted by the Act of 1986) of the following paragraph:

“(xig) tour guide services;”

and

(b) after paragraph (xiic) (inserted by the Act of 1986) of the following paragraphs:

“(xiii) the supply to a person of photographic prints (other than goods produced by means of a photocopying process), slides or negatives, which have been produced from goods provided by that person;

(xiiia) goods being—

(a) photographic prints (other than goods produced by means of a photocopying process), mounted or unmounted, but unframed,

(b) slides and negatives, and

(c) cinematographic and video film,

which record particular persons, objects or events, supplied under an agreement to photograph those persons, objects or events;

(xiiib) the supply by a photographer of—

(a) negatives which have been produced from film exposed for the purposes of his business, and

(b) film which has been exposed for the purposes of his business;

(xiiic) photographic prints produced by means of a vending machine which incorporates a camera and developing and printing equipment;

(xiiid) services consisting of—

(a) the editing of photographic, cinematographic and video film, and

(b) microfilming;

(xiiie) agency services in regard to a supply specified in paragraph (xiii);

(xiiif) services consisting of the acceptance for disposal of waste material;

(xiiig) instruction in the driving of mechanically propelled road vehicles, not being education, training or retraining of the kinds specified in paragraph (ii) of the First Schedule;

(xiiih) admissions to exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest;”.