Finance Act, 1987

Amendment of section 1 (interpretation) of Principal Act.

39.—(a) Section 1 of the Principal Act is hereby amended by—

(i) the substitution in subsection (1) in the definition of “livestock” of “, goats, pigs and deer” for “and pigs”, and

(ii) the insertion in subsection (2) after paragraph (b) of the following:


(c) money, which, in relation to money received by a person from another person, has been deducted in accordance with the provisions of—

(i) Chapter III of Part I of the Finance Act, 1987, or

(ii) section 17 of the Finance Act, 1970 ,

and has thereby ceased to be due to the first-mentioned person by the other person,”.

(b) The Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986 (S.I. No. 412 of 1986), is hereby revoked.