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Amendment of Second Schedule to Principal Act.
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111.—The Second Schedule to the Principal Act is hereby amended—
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(a) in paragraph (i):
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(i) by the substitution in subparagraph (a) of the following clause for clause (I):
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“(I) outside the Community:
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Provided that this subparagraph shall not apply to a supply of goods to a traveller (within the meaning assigned by section 13 (3B)) which such traveller exports on behalf of the supplier and such supply shall be deemed to be a supply of the type referred to in subparagraph (f), or”,
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and
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(ii) by the addition of the following subparagraph after subparagraph (e):
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“(f) which are a traveller's qualifying goods (within the meaning assigned by subsection (3B) of section 13), provided that the provisions of subsection (1A) of that section and regulations (if any) made thereunder are complied with;”,
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and
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(b) by the addition of the following subparagraph after subparagraph (via):
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“(vib) the supply of services in procuring a repayment of tax due on the supply of a traveller's qualifying goods (within the meaning assigned by subsection (3B) of section 13) or the application of the provisions of subparagraph (i) (f) of this Schedule to that supply of goods, provided that the provisions of subsection (1A) of that section and regulations (if any) made thereunder are complied with;”.
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