Finance Act, 1999

Amendment of First Schedule to Principal Act.

138.—The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended—

(a) by the insertion in subparagraph (g) (inserted by the Finance Act, 1991 ) of paragraph (i) of the following clause after clause (I):

“(Ia) a special investment scheme within the meaning of section 737 of the Taxes Consolidation Act, 1997 , or”,


(b) by the insertion of the following paragraph after paragraph (xviii):

“(xviiia) supply, intra-Community acquisition and importation of investment gold (within the meaning of section 6A) other than supplies of investment gold to the Central Bank of Ireland;

(xviiib) supply of services of an intermediary (as defined in section 6A) acting in that capacity;”.