Finance Act, 1996

Amendment of section 13A (supplies to, and intra-Community acquisitions and imports by, certain taxable persons) of Principal Act.

95.—Section 13A (inserted by the Act of 1993) of the Principal Act is hereby amended in subsection (1) by the insertion after “Second Schedule” in the definition of “qualifying person” of “, supplies of contract work where the place of supply is deemed to be a Member State other than the State and supplies of contract work made in accordance with paragraph (xvi) of the Second Schedule”.