Finance Act, 1994
Amendment of Second Schedule to Principal Act. |
100.—The Second Schedule (inserted by the Finance Act, 1976 ) to the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (ia) (inserted by the Act of 1992): | |
“(ia) subject to such conditions and in such amounts as may be specified in regulations, the supply of goods— | ||
(a) to travellers departing the State, in a tax-free shop approved by the Revenue Commissioners, or | ||
(b) to travellers on board vessels or aircraft, where the goods are deemed to be supplied in the State in accordance with section 3 (6) (cc);” |