Value-Added Tax (Amendment) Act, 1978

Amendment of Third Schedule to Principal Act.

26.—The Third Schedule to the Principal Act is hereby amended—

(a) by the substitution for paragraph (xix) of the following paragraph:

“(xix) mechanically propelled road vehicles;”,

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

“(xxi) ships, boats and other vessels excluding—

(a) ships, boats and other vessels designed and constructed for the conveyance of passengers and not exceeding 15 tons gross,

(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats, and

(c) vessels of a kind specified in paragraph (v) (a) of the Second Schedule;”,

(c) by the substitution for paragraph (xxvii) of the following paragraph:

“(xxvii) bodies and chassis designed for mechanically propelled road vehicles;”,

(d) by the substitution for paragraph (xxviii) of the following paragraph:

“(xxviii) second-hand movable goods other than goods of a kind specified in the Second Schedule;”,

and

(e) by the substitution of the following paragraphs for paragraph (xxix):

“(xxix) radio receiving sets and television receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles:

(xxx) gramophones, radiogramophones and record players;

(xxxi) gramophone records.”.