Finance Act 2005

Amendment of First Schedule to Principal Act.

112.—The First Schedule (inserted by the Value-Added Tax (Amendment) Act 1978 ) to the Principal Act is amended—

(a) by substituting the following for paragraph (xv) (as inserted by the Finance Act 1980 ):

“(xv) the acceptance of bets subject to excise duty imposed by section 67 of the Finance Act 2002 and of bets exempted from excise duty by section 68 of the Finance Act 2002 ;”,

(b) by deleting paragraph (xva), and

(c) by inserting in paragraph (xxiv) “a supply of immovable goods to which section 3(1)(c) or 4 relates, or” after “supply of goods other than”.