Finance Act, 1996

Amendment of Second Schedule to Principal Act.

98.—The Second Schedule (inserted by the Finance Act of 1976) to the Principal Act is hereby amended—

(a) by the deletion in paragraph (iii) (as amended by the Act of 1992) after “goods to” of “or from”,

(b) by the substitution of the following paragraph for paragraph (xvi) (inserted by the Act of 1992):

“(xvi) the supply of services consisting of work on movable goods acquired or imported for the purpose of undergoing such work within the Community and dispatched or transported out of the Community by or on behalf of the person providing the services”,


(c) by the insertion of the following paragraph after paragraph (xvi) (inserted by paragraph (b)):

“(xvia) the supply of transport services relating to the importation of goods where the value of such services is included in the taxable amount in accordance with section 15 (3);”.