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);”