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Amendment of section 8 (taxable persons) of Principal Act.
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101.—Section 8 of the Principal Act is hereby amended in subsection (3)—
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(a) by the substitution of the following paragraph for paragraph (a)
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“(a) a farmer, for whose supply in any continuous period of twelve months of—
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(i) agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £20,000, or
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(ii) goods of the type specified in paragraph (xia) of the Sixth Schedule to persons who are not engaged in supplying those goods in the course or furtherance of business, the total consideration has not exceeded and is not likely to exceed £40,000, or
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(iii) services and goods specified in subparagraph (i) and (ii), the total consideration has not exceeded and is not likely to exceed £20,000,”,
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and
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(b) by the insertion of the following subparagraph after subparagraph (i) in the proviso to the subsection:
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“(ia) where a farmer supplies services or goods of the kind specified in paragraph (a)(i) or (a)(ii), subparagraph (i) of this proviso shall be deemed to apply to those supplies, notwithstanding that the provisions of that subparagraph do not otherwise apply to supplies by a farmer;”.
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