Finance Act, 1991

Amendment of Sixth Schedule to Principal Act.

87.—(1) The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended—

(a) by the deletion of paragraphs (ii), (iii), (iv), (v), (x) (inserted by the Act of 1986), (xi), (xig) (inserted by the Act of 1987) and (xii),

(b) in paragraph (xiib), (inserted by the Act of 1986) by the substitution of “paragraph (ii) of the Third Schedule” for “paragraph (iii)”,

(c) by the insertion of the following paragraph after paragraph (xiic) (inserted by the Act of 1986):

“(xiid) services supplied in the course of their profession by jockeys;”,

(d) by the insertion of the following paragraph after paragraph (xiiih) (inserted by the Act of 1987):

“(xiiij) services supplied in the course of their profession by veterinary surgeons;”,

and

(e) in paragraph (xiv), by the deletion of “and” in subparagraph (d) and by the deletion of subparagraph (e).

(2) The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (xiib) (inserted by the Act of 1986):

“(xiib) (a) services consisting of work on immovable goods, other than services specified in—

(i) subparagraph (b) or paragraph (xiv), or

(ii) paragraph (ii) of the Third Schedule,

or

(b) services consisting of the routine cleaning of immovable goods;”.