Finance Act 2005
|
Amendment of Sixth Schedule to Principal Act. |
113.—The Sixth Schedule (inserted by the Finance Act 1992 ) to the Principal Act is amended— | |
(a) in paragraph (iv)— | ||
(i) by inserting “(other than bread as defined in subparagraph (d), of paragraph (xii) of the Second Schedule)” after “the supply of food”, | ||
(ii) by substituting in subparagraph (a) “heated, enabling” for “heated for the purpose of enabling”, | ||
(iii) by substituting in subparagraph (b) “heated after cooking, enabling” for “heated after cooking for the purpose of enabling”, | ||
(iv) by deleting in subparagraph (c) “for the purpose of”, and | ||
(v) by substituting “at the time it is provided to the customer” for “at the time of supply”, | ||
and | ||
(b) with effect from 1 July 2005, by substituting the following for paragraph (xiii): | ||
“(xiii) subject to and in accordance with regulations, if any— | ||
(a) the letting of immovable goods (other than in the course of the provision of facilities of the kind specified in paragraph (viia))— | ||
(I) in the hotel or guesthouse sector, or | ||
(II) being a letting of all or part of a house, apartment or other similar establishment when that letting is provided in the short-term guest sector or holiday sector, or | ||
(III) in a caravan park, camping site or other similar establishment, | ||
or | ||
(b) the provision of holiday accommodation;”. |