Finance Act, 1986

Amendment of Sixth Schedule to Principal Act.

91.—The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended—

(a) by the substitution of the following paragraph for paragraph (x):

“(x) (a) newspapers, normally published daily, the contents of each issue of which consist, wholly or mainly, as regards the quantity of printed matter contained in them, of information on the principal current events and topics of general public interest,

(b) newspapers, normally published at least fort-nightly, which are similar in range and nature of contents to any newspaper of a kind specified in subparagraph (a) and are also similar in format to any newspaper published in the State which is of a kind specified in subparagraph (a);”,

(b) by the insertion after paragraph (xi) of the following paragraphs:

“(xia) the provision of food and drink of a kind specified in paragraph (xii) of the Second Schedule in a form suitable for human consumption without further preparation—

(a) by means of a vending machine,

(b) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or

(c) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied;

(xib) the supply, in the course of the provision of a meal, of goods of a kind specified in subparagraph (c), (d) or (e) of paragraph (xii) of the Second Schedule, and fruit juices other than fruit juices chargeable with a duty of excise—

(a) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or

(b) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied;

(xic) the supply of food and drink (other than beverages specified in subparagraph (a) or (b) of paragraph (xii) of the Second Schedule) which is, or includes, food or drink which—

(a) has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature, or

(b) has been retained heated after cooking for the purpose of enabling it to be consumed at a temperature above the ambient air temperature, or

(c) is supplied, while still warm after cooking, for the purpose of enabling it to be consumed at a temperature above the ambient air temperature,

and is above the ambient air temperature at the time of supply;

(xid) promotion of and admissions to cinematographic performances;

(xie) promotion of and admissions to live theatrical or musical performances, excluding—

(a) dances to which section 11 (7) relates, and

(b) performances specified in paragraph (viii) of the First Schedule;

(xif) entertainment services, other than dances to which section 11 (7) relates and circuses, supplied in fair-grounds by travelling showmen where, in any particular case, the total period spent in any one locality in relation to a series of successive performances does not exceed 19 consecutive days and an interval of at least one month elapses before the next performance in the same locality;”,

(c) by the insertion of the following paragraphs after paragraph (xii):

“(xiia) services consisting of—

(a) the repair or maintenance of movable goods, or

(b) the alteration of second-hand movable goods,

other than any such services specified in paragraph (v) or (xvi) of the Second Schedule,

but excluding the provision in the course of any such repair, maintenance or alteration service of—

(I) accessories, attachments or batteries, or

(II) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds;

(xiib) services consisting of work on immovable goods, other than services consisting of such work specified in paragraph (xiv) and services specified in paragraph (iii);

(xiic) services consisting of the care of the human body, excluding such services specified in the First Schedule, but including services supplied in the course of a health studio business or similar business;”,

and

(d) by the deletion of paragraph (xiii).