Finance Act, 1992

Amendment of First Schedule to Principal Act.

194.—(1) The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended—

(a) in paragraph (iv) by the insertion of the following subparagraph after subparagraph (b) (inserted by the Act of 1991):

“(bi) provision of facilities of the kind to which paragraph (viia) of the Sixth Schedule refers,”,

(b) in paragraph (viii) (inserted by the Act of 1985) by the deletion in paragraph (a) of “to which section 11 (7) relates”,

(c) by the substitution of the following paragraph for paragraph (xvii):

“(xvii) promotion of (other than in the course of the provision of facilities of the kind specified in paragraph (viia) of the Sixth Schedule), or the admission of spectators to, sporting events,”,

(d) in paragraph (xviii) by the substitution of “, supply and importation” for “and supply”, and

(e) in paragraph (xxiii) by the deletion of “for its members”.

(2) The First Schedule to the Principal Act is hereby further amended—

(a) in paragraph (xviii) (as amended by subsection (1) of this section) by the substitution of “supply, intra-Community acquisition or importation” for “supply and importation”, and

(b) in paragraph (xxiv) by the insertion of “, other than a supply of goods of a kind specified in section 3 (1) (g),” after “supply of goods”.