Finance Act, 1992

Amendment of Second Schedule to Principal Act.

195.—(1) The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—

(a) by the insertion of the following paragraph after paragraph (v) (inserted by the Act of 1978):

“(va) the supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (b) of paragraph (v) relates;”, and

(b) in paragraph (xii) (inserted by the Act of 1985):

(i) by the substitution of “paragraph (iv) of the Sixth Schedule” for “paragraph (xic) of the Sixth Schedule”,

(ii) by the substitution of the following subparagraph for subparagraph (b):

“(b) other beverages, including water and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but not including—

(I) tea and preparations thereof,

(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof,

(III) milk and preparations and extracts thereof, or

(IV) preparations and extracts of meat, yeast, or egg,”,

(iii) by the substitution of the following subparagraph for subparagraph (c):

“(c) ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any such product or such similar product,”,

(iv) in subparagraph (d):

(I) in clause (I) by the insertion after “bakery products” of “, whether cooked or uncooked,”, and

(II) in clause (II) by the insertion after “in the course of baking” of “, frying”, and

(v) by the substitution of the following subparagraph for subparagraph (e):

“(e) any of the following when supplied for human consumption without further preparation, namely—

(I) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch,

(II) savoury products made from cereal or

grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products,

(III) popcorn, and

(IV) salted or roasted nuts whether or not in shells;”.

(2) The Second Schedule to the Principal Act is hereby further amended—

(a) by the substitution of the following paragraphs for paragraph (i) (inserted by the Act of 1985):

“(i) The supply of goods—

(a) subject to a condition that they are to be transported directly by or on behalf of the person making the supply—

(I) outside the Community, or

(II) to a registered person within the customs-free airport,

(b) dispatched or transported from the State to a person registered for value-added tax in another Member State,

(c) being new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State,

(d) by a registered person within a free port to another registered person within a free port,

(e) by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port;

(ia) the supply of goods by tax-free shops, in such amounts and subject to such conditions as may be specified in regulations, to travellers departing the State;”,

(b) in paragraph (iii) by the substitution of “outside the Community” for “outside the State”,

(c) by the insertion of the following paragraphs after paragraph (iii):

“(iiia) intra-Community transport services involving the carriage of goods to and from the Azores or Madeira;

(iiib) subject to and in accordance with regulations, the importation of goods which, at the time of the said importation, are consigned to another Member State;”,

(d) in paragraph (vi) (inserted by the Act of 1978):

(i) by the deletion in subparagraph (a) of “from the State”,

(ii) by the insertion in subparagraph (b) of “(iiia)” after “(iii)”, and

(iii) by the substitution in subparagraph (c) of “Community” for “State”,

and

(e) by the substitution of the following paragraph for paragraph (xvi) (inserted by the Act of 1978):

“(xvi) the supply of services, to a person not established in the Community, consisting of work on movable goods acquired or imported for the purpose of undergoing such work within the Community and subsequently exported;”.