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Amendment of section 5 (supply of services) of Principal Act.
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94.— Section 5 of the Principal Act is amended in subsection (3) by substituting the following for paragraphs (a) to (d):
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“(a) the use of goods forming part of the assets of a business—
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(i) for the private use of a taxable person or of such person’s staff, or
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(ii) for any purposes other than those of the taxable person’s business,
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where the tax on such goods is wholly or partly deductible,
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(b) the supply of services carried out free of charge by a taxable person for such person’s own private use or that of the staff of such person or for any purposes other than those of such person’s business,
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(c) the supply by a taxable person of services for the purposes of such person’s business where the tax on such services, were they supplied by another taxable person, would not be wholly deductible.”.
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