Finance Act, 1986
|
Amendment of Second Schedule to Principal Act. |
90.—The Second Schedule (inserted by the Finance Act, 1976 ) to the Principal Act is hereby amended— | |
(a) in paragraph (i)— | ||
(i) by the insertion of the following subparagraph after subparagraph (a): | ||
“(aa) by a registered person within a free port to another registered person within a free port,”, | ||
and | ||
(ii) by the insertion in subparagraph (b), after “customs-free airport” where that secondly occurs, of “or a free port”, | ||
and | ||
(b) in paragraph (xii)— | ||
(i) by the insertion after “food and drink of a kind used for human consumption” of “, other than the supply thereof specified in paragraph (xic) of the Sixth Schedule”, | ||
and | ||
(ii) by the deletion in subparagraph (e) of “, potato chips”. |