Finance (No. 2) Act 2008

Amendment of Second Schedule to Principal Act.

77.— The Second Schedule to the Principal Act is amended—

(a) with effect from 1 January 2010 by inserting the following after paragraph (vib):

“(vic) services which are treated as intermediary services in accordance with section 10C(8);”,

and

(b) in paragraph (xii)—

(i) by substituting the following for clauses (I) and (II) of subparagraph (b):

“(I) tea and preparations thereof when supplied in non-drinkable form,

(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, when supplied in non-drinkable form,”,

and

(ii) by inserting the following after subparagraph (b):

“(ba) tea and preparations thereof when supplied in drinkable form,

(bb) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, when supplied in drinkable form,”.