Finance Act 2005

Amendment of Sixth Schedule to Principal Act.

113.—The Sixth Schedule (inserted by the Finance Act 1992 ) to the Principal Act is amended—

(a) in paragraph (iv)—

(i) by inserting “(other than bread as defined in subparagraph (d), of paragraph (xii) of the Second Schedule)” after “the supply of food”,

(ii) by substituting in subparagraph (a) “heated, enabling” for “heated for the purpose of enabling”,

(iii) by substituting in subparagraph (b) “heated after cooking, enabling” for “heated after cooking for the purpose of enabling”,

(iv) by deleting in subparagraph (c) “for the purpose of”, and

(v) by substituting “at the time it is provided to the customer” for “at the time of supply”,


(b) with effect from 1 July 2005, by substituting the following for paragraph (xiii):

“(xiii) subject to and in accordance with regulations, if any—

(a) the letting of immovable goods (other than in the course of the provision of facilities of the kind specified in paragraph (viia))—

(I) in the hotel or guesthouse sector, or

(II) being a letting of all or part of a house, apartment or other similar establishment when that letting is provided in the short-term guest sector or holiday sector, or

(III) in a caravan park, camping site or other similar establishment,


(b) the provision of holiday accommodation;”.