Finance Act, 1973

Amendment of section 3 of Principal Act.

78.—Section 3 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1):

“(1A) Where—

(a) goods of a kind specified in paragraph (xii) of the Second Schedule are supplied in a form suitable for human consumption without further preparation,

(b) the supply is made—

(i) by means of a vending machine, or

(ii) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale of intoxicating liquor, catering business or similar business, or

(iii) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the goods supplied, and

(c) apart from this subsection, the supply would constitute a delivery of the goods,

the supply shall, for all the purposes of this Act, be deemed to be a rendering of services and not a delivery of goods.”.