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Amendment of Second Schedule to Principal Act.
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77.— The Second Schedule to the Principal Act is amended—
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(a) with effect from 1 January 2010 by inserting the following after paragraph (vib):
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“(vic) services which are treated as intermediary services in accordance with section 10C(8);”,
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and
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(b) in paragraph (xii)—
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(i) by substituting the following for clauses (I) and (II) of subparagraph (b):
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“(I) tea and preparations thereof when supplied in non-drinkable form,
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(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, when supplied in non-drinkable form,”,
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and
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(ii) by inserting the following after subparagraph (b):
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“(ba) tea and preparations thereof when supplied in drinkable form,
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(bb) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, when supplied in drinkable form,”.
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