Finance Act, 1994

Amendment of Sixth Schedule to Principal Act.

101.—The Sixth Schedule (inserted by the Act of 1992) to the Principal Act is hereby amended—

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

“(vii) amusement services of the kind normally supplied in fairgrounds or amusement parks:

Provided that this paragraph shall not apply to—

(I) services consisting of dances,

(II) services consisting of circuses,

(III) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act, 1956 (including services provided by means of a gaming machine of the kind referred to in section 43 of the Finance Act, 1975 ), or

(IV) services provided by means of an amusement machine of the kind referred to in section 120 of the Finance Act, 1992 ;”,

(b) in paragraph (x) by the insertion after “services” of “of a kind”, and

(c) in paragraph (xi) by the substitution in subparagraph (ai) of “(other than farm accountancy or farm management services)” for “(not being services of the kind specified in paragraph (xxii) of the Seventh Schedule)”.