Finance Act, 1990

Amendment of First Schedule to Principal Act.

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

(a) by the insertion in paragraph (ii) after “kind” of “, excluding instruction in the driving of mechanically propelled road vehicles other than vehicles designed or constructed for the conveyance of goods with a capacity of 1.5 tonnes or more,”,

(b) by the insertion after paragraph (viii) (inserted by the Act of 1985) of the following paragraph:

“(viiia) supply of cultural services and of goods closely linked thereto by any cultural body, whether established by or under statute or otherwise, which is recognised as such a body by the Revenue Commissioners for the purposes of this paragraph, not being services to which paragraph (viii) relates;”,

(c) by the deletion of paragraphs (xx) and (xxi), and

(d) by the insertion after paragraph (xxii) of the following paragraph:

“(xxiia) supply of services by an independent group of persons (being a group which is an independent entity established for the purpose of administrative convenience by persons whose activities are exempt from or are not subject to tax) for the purpose of rendering its members the services directly necessary for the exercise of their activities and where the group only recovers from its members the exact reimbursement of each member's share of the joint expenses;”.