Finance Act 2011

Amendment of Schedule 1 to Principal Act.

60.— (1) Schedule 1 to the Principal Act is amended—

(a) by substituting the following for paragraph 1:

“1. Public postal services, including the supply of goods and services incidental to their provision, which are provided as part of a universal service, in accordance with Chapter 2 (as amended by Directive 2008/6/EC of the European Parliament and of the Council of 20 February 2008 1 ) of Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 2 , by An Post (including postmasters) or by any other persons designated by the State in accordance with that Chapter (as so amended), but only if that supply is not on terms that have been individually negotiated.”,

(b) in paragraph 3, by substituting the following for subparagraph (5):

“(5) The supply of cultural services, and the supply of goods closely linked to those services, by—

(a) a public body on or after 1 July 2010,

or

(b) any cultural body (whether established by or under an enactment or not) that is recognised as such a body by the Revenue Commissioners for the purposes of this paragraph,

but excluding the supply of services to which paragraph 5(2) relates.”,

and

(c) by substituting the following for subparagraph (1) of paragraph 10:

“(1) The acceptance of bets that are subject to excise duty imposed by section 67 or 67A of the Finance Act 2002 and bets that are exempt from excise duty by virtue of section 68 of that Act.

(1A) The supply of services by a remote betting intermediary (within the meaning of section 64 of the Finance Act 2002 ), the consideration for which consists of commission charges within the meaning of section 67B of that Act that are subject to excise duty imposed by that section.”.

(2) (a) Subsection (1) (a) has effect on and from 1 January 2011.

(b) Subsection (1) (c) comes into operation on such day or days as the Minister for Finance may appoint by order, and different days may be so appointed for different provisions or for different purposes.

1 OJ No. L52, 27.02.2008, p. 3

2 OJ No. L15, 21.01.1998, p. 14