Finance Act 2020

Amendment of Schedules 2 and 3 to Principal Act

46. The Principal Act is amended—

(a) in Schedule 2—

(i) in Part 1—

(I) in paragraph 4, by inserting the following subparagraph after subparagraph (2):

“(2A) The supply of services, other than those referred to in subparagraph (2), to meet the direct needs of—

(a) sea-going vessels to which subparagraph (2)(a) relates or their cargoes, or

(b) aircraft to which subparagraph (2)(b) relates or their cargoes.”,


(II) in paragraph 6(2), by substituting the following clause for clause (d):

“(d) services of the kind referred to in—

(i) paragraph 4(2) (Supply, hiring, repair, maintenance, etc. of sea-going vessels or aircraft), or

(ii) paragraph 4(2A) (To meet the direct needs of sea-going vessels or aircraft, or of their cargoes);”,


(ii) in Part 2, with effect from 1 January 2022, by deleting paragraph 13(4),


(b) in Part 2 of Schedule 3—

(i) with effect from 1 January 2021, by inserting the following paragraph after paragraph 5:

“5A. Menstrual cups, menstrual pants and menstrual sponges.”,


(ii) in paragraph 8, by substituting the following subparagraph for subparagraph (3):

“(3) Admission to fairgrounds or amusement parks, but excluding any part of the fee for such admission which relates to goods or services other than such admission.”.