Finance (No. 2) Act, 1975

SCHEDULE

Amendment of Enactment

Section 2 (2)

Number and Year

Short Title

Amendment

(1)

(2)

(3)

No. 22 of 1972

Value-Added Tax Act, 1972

In section 8

(a) in subsection (3) (a) (i)—

(i) “, (xv) and (xx) of the Second Schedule” shall be substituted for “and (xv) of the Second Schedule” (inserted by the Finance Act, 1973 (No. 19 of 1973)), and

(ii) “and (xxii) of Part I of the Third Schedule” shall be substituted for “, (xxii) and (xxiii) of Part I of the Third Schedule”, and

(b) in subsection (3) (b) (ii), “, (xii) to (xv) or (xvii) to (xx)” shall be substituted for “or (xii) to (xv)” (inserted by the Finance Act, 1973).

In section 11—

(a) in subsection (1) (b), “, (xii) to (xv) and (xvii) to (xx)” shall be substituted for “and (xii) to (xv)” (inserted by the Finance Act, 1973), and

(b) in subsection (1) (d) “, (xii) to (xv) and (xvii) to (xx)” shall be substitued for “and (xii) to (xv)” (inserted by the Finance Act, 1973).

In section 15, in subsection (2) (a) (ii) “, (xii) to (xv) and (xvii) to (xx)” shall be subtituted for “and (xii) to (xv)” (inserted by the Finance Act, 1973).

In the Third Schedule—

(a) in Part I—

(i) paragraphs (xi), (xii) and (xiii) shall be deleted,

(ii) the following paragraph shall be substituted for paragraph (xxiii):

“(xxiii) fuel other than fuel of a kind specified in paragraph (xx) of the Second Schedule;”,

(iii) in paragraph (xxiv), other than hydrocarbon oils of a kind specified in paragraph (xx) of the Second Schedule” shall be inserted after “(including greases)”, and

(iv) in paragraph (xxviii), “the Second Schedule or” shall be inserted after “specified in”, and

(b) in Part II, the following paragraph shall be added:

(viii) the hiring of goods of a kind specified in paragraph (xvii) of the Second Schedule”.