Finance Act, 1999

Amendment of section 5 (supply of services) of Principal Act.

121.—Section 5 of the Principal Act is hereby amended by the insertion of the following paragraph after paragraph (ddd) (inserted by the Act of 1998) in subsection (6):

“(dddd) Notwithstanding the provisions of subsection (5), the place of supply of services consisting of the hiring out of means of transport by a person established in the State shall be deemed to be outside the Community where such means of transport are, or are to be, effectively used and enjoyed outside the Community.”.