Finance Act, 1998

Amendment of Sixth Schedule to Principal Act.

117.—The Sixth Schedule (inserted by the Act of 1992) to the Principal Act is hereby amended—

(a) by the insertion of the following paragraphs after paragraph (xia) (inserted by the Act of 1997):

“(xib) animal insemination services;

(xic) livestock semen;

(xid) live poultry and live ostriches;”,

and

(b) by the substitution of the following paragraph for paragraph (xii):

“(xii) printed matter consisting of:

(a) newspapers and periodicals;

(b) brochures, leaflets and programmes;

(c) catalogues, including directories, and similar printed matter;

(d) maps, hydrographic and similar charts;

(e) printed music other than in book or booklet form;

but excluding:

(i) other printed matter wholly or substantially devoted to advertising,

(ii) the goods specified in subparagraphs (b) to (e) of paragraph (xva) of the Second Schedule, and

(iii) any other printed matter;”.