Finance Act, 1990

Amendment of Sixth Schedule to Principal Act.

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

(a) by the insertion in paragraph (i), after subparagraph (a), of the following subparagraph:

“(aa) electricity:

Provided that this subparagraph shall not apply to the distribution of any electricity where such distribution is wholly or mainly in connection with the distribution of communications signals,”,

(b) by the insertion of the following paragraph after paragraph (v):

“(va) telecommunications services (including the supply of goods and services incidental thereto) supplied by Bord Telecom Éireann or by any person licensed in accordance with subsection (1) of section 111 of the Postal and Telecommunications Services Act, 1983 , other than services of the kind specified in paragraph (d), (e) or (f) of subsection (3) of section 87 of the said Act;”,

(c) by the substitution of the following paragraph for paragraph (x) (inserted by the Act of 1986):

“(x) newspapers and periodicals, normally published at least fortnightly, 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;”,


(d) by the insertion in paragraph (xiiih) (inserted by the Finance Act, 1987 ) after “interest” of “, not being services of the kind specified in paragraph (viiia) of the First Schedule”.