Finance Act, 1998
|
Payments to subcontractors in certain industries. |
37.—(1) Part 18 of the Principal Act is hereby amended in Chapter 2— | |
(a) in subsection (1) of section 530, by the substitution of the following definition for the definition of “meat processing operations”: | ||
“‘meat processing operations’ means operations of any of the following descriptions— | ||
(a) the slaughter of cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese, | ||
(b) the catching of domestic fowl, turkeys, guinea-fowl, ducks or geese, | ||
(c) the division (including cutting or boning), sorting, packaging (including vacuum packaging), rewrapping or branding of, or the application of any other similar process to, the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese, | ||
(d) the application of methods of preservation (including cold storage) to the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese, | ||
(e) the loading or unloading of the carcasses or part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese at any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on, | ||
(f) the haulage of the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese from any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on, | ||
(g) the cleaning down of any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on, | ||
(h) the grading, sexing and transport of day-old chicks of domestic fowl, turkeys, guinea-fowl, ducks or geese, | ||
(i) the haulage for hire of cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese or of any of the materials, machinery or plant for use, whether used or not, in any of the operations referred to in paragraphs (a) to (h).”, | ||
and | ||
(b) in paragraph (b) of section 531(1), by the substitution of the following for subparagraph (ii): | ||
“(ii) carrying on a business of meat processing operations in an establishment approved and inspected in accordance with the European Communities (Fresh Meat) Regulations, 1997 ( S.I. No. 434 of 1997 ) or, as the case may be, the European Communities (Fresh Poultry-meat) Regulations, 1996 ( S.I. No. 3 of 1996 ), or”. | ||
(2) This section shall apply as on and from the 6th day of October, 1998. |