Finance Act, 1982

Amendment of Third Schedule to Principal Act.

89.—(1) Part I of the Third Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—

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

“(vii) printed books and booklets other than—

(I) those specified in paragraph (xva) of the Second Schedule to which section 11 applies, and

(II) books of stationery, cheque books, diaries, albums and books of stamps, of tickets or of coupons;”,

(b) by the insertion in paragraph (x) after subparagraph (r) of the following subparagraph:

“(rr) timber joinery; and doors, door frames, window frames, window panels, staircases and roofing trusses of any material,”,


(c) by the substitution of the following paragraphs for paragraph (xxxi) (inserted by the Act of 1978):

“(xxxi) gramophone records;

(xxxii) furniture, including sections and parts thereof and furniture in kit form, of the following descriptions, that is to say—

(a) beds, including cots and cradles, but not including baby carriages,

(b) chairs, stools, kneelers, couches, and similar goods,

(c) tables, dressing tables, wardrobes, chests of drawers, tallboys, presses, lockers, desks, and similar goods,

(d) cabinets, including cabinets specially constructed for radios, record players, speakers and television sets,

(e) playpens, safety screens, shelves, shelving and shelving units, serving trolleys, hat and coat stands, and similar stands,

but not including furniture constructed or adapted for the playing of games or for physical exercise, musical instruments, ornaments, lamps, ash trays, log boxes, coal scuttles and other hearth furniture or furniture which incorporates or is fitted with any machine or appliance;

(xxxiii) (a) floor coverings, blinds, curtains including curtain materials and parts and accessories for the manufacture of curtains, and similar furnishings, but not including wall or ceiling coverings,

(b) blankets, mattresses, sheets, pillows and other articles of bed clothing, towels and towelling material,

(c) carpet wool and canvas,

(d) fabrics, padding materials, trimming materials, webbing and springs and springing material of a kind normally used in the manufacture of furniture, and

(e) curtain rails, tracks and pelmets including parts, accessories and curtain cord, parts and accessories for blinds, stair nosings and carpet grips;

(xxxiv) coffins and other goods of a kind commonly used to hold the remains of the dead including materials and accessories commonly used in the manufacture of such goods and not commonly used for any other purposes.”.

(2) This section shall have, and be deemed to have had, effect as and from the 1st day of May, 1982.