Finance Act, 1995

Amendment of Sixth Schedule to Principal Act.

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

(a) by the insertion of the following paragraphs after paragraph (viia) (inserted by the Act of 1992)—

“(viib) the provision by a member-owned golf club of facilities for taking part in golf to any person, other than an individual whose membership subscription to that club at the time the facilities are used by that individual entitles that individual to use such facilities without further charge on at least 200 days (including the day on which such facilities are used by that individual) in a continuous period of twelve months, where the total consideration received by that club for the provision of such facilities has exceeded or is likely to exceed £20,000 in any continuous period of twelve months and, for the purposes of this paragraph, the provision of facilities for taking part in golf shall not include the provision of facilities for taking part in pitch and putt;

(viic) the provision by a non-profit making organisation, other than an organisation referred to in paragraph (viib), of facilities for taking part in golf to any person where the total consideration received by that organisation for the provision of such facilities has exceeded or is likely to exceed £20,000 in any continuous period of twelve months and, for the purposes of this paragraph, the provision of facilities for taking part in golf shall not include the provision of facilities for taking part in pitch and putt;”,

(b) by the substitution of the following paragraph for paragraph(xvi)—

“(xvi) a work of art being—

(a) a painting, drawing or pastel, or any combination thereof, executed entirely by hand, excluding hand-decorated manufactured articles and plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,

(b) an original lithograph, engraving, or print, or any combination thereof, produced directly from lithographic stones, plates or other engraved surfaces, which are executed entirely by hand, or

(c) an original sculpture or statuary, excluding mass-produced reproductions and works or craftsmanship of a commercial character,

but excluding the supply of such work of art by a taxable dealer in accordance with the provisions of subsection (3) or (8) of section 10A or by an auctioneer within the meaning of section 10B and in accordance with the provisions of subsection (3) of section 10B;”,

(c) by the insertion of the following paragraph after paragraph (xvi)—

“(xvia) antiques being, subject to and in accordance with regulations, articles of furniture, silver, glass or porcelain, whether hand-decorated or not, specified in the said regulations, which are shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, other than goods specified in paragraph (xvi), but excluding the supply of such antiques by a taxable dealer in accordance with the provisions of subsection (3) or (8) of section 10A or by an auctioneer within the meaning of section 10B and in accordance with the provisions of subsection (3) of section 10B;”,

(d) in subparagraph (b) of paragraph (xviii) by the substitution of “used” for “second-hand”,

(e) by the insertion of the following paragraph after paragraph (xx)—

“(xxa) greyhound feeding stuff, which is packaged, advertised or held out for sale solely as greyhound feeding stuff, and which is supplied in units of not less than 10 kilograms;”,

(f) in paragraph (xxxii) by the insertion after “pour” of “but excluding the supply of such goods by a taxable dealer in accordance with the provisions of subsection (3) or (8) of section 10A or by an auctioneer within the meaning of section 10B and in accordance with the provisions of subsection (3) of section 10B”, and

(g) in paragraph (xxxiii) by the insertion after “(Irish Standard 20: Part I: 1987)” of “but excluding the supply of such goods by a taxable dealer in accordance with the provisions of subsection (3) or (8) of section 10A or by an auctioneer within the meaning of section 10B and in accordance with the provisions of subsection (3) of section 10B”.