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SECOND SCHEDULE
Exempted Transactions in relation to Agricultural Societies and Fishery Societies
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Section 18
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PART I
Agricultural societies
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1. (a) The selling by wholesale of any of the following commodities—
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(i) milk
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eggs
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honey
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fresh fruit and fresh vegetables (including fresh potatoes)
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grain
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seeds
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livestock
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poultry
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wool
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flax
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flowers
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where the society by which the commodity is sold—
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(A) is the producer thereof, or
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(B) purchases the commodity from the producer thereof or from an agricultural society which purchased it from that producer;
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(ii) butter
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cream
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cheese
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skim milk
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milk powder
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whey
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whey powder
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lactose
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butter oil
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casein
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chocolate crumb
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processed fruit and processed vegetables (including processed potatoes)
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meat
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hides
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hooves
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horns
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offal
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where the producer of the commodity is an agricultural society;
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(iii) animal feeding stuffs (excluding grain, vegetables, milk, skim milk, milk powder, whey and whey powder)
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animal drugs and medicines
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fertilisers
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weedkillers and insecticides
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preservatives for silage making
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boxes and other packaging materials for agricultural products
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parchment and salt for butter production
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sacks and binder twine
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creamery and dairy equipment
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grain drying equipment
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farm machinery (including spare parts and tyres)
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fuel for farm machinery
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building and fencing materials for use solely in works in respect of which the purchasers of the materials qualify for grants under the Farm Modernisation Scheme operated by the Department of Agriculture.
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(b) In subparagraph (a) “producer”—
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(i) in relation to milk, means the person who is the owner of the animal from which the milk is obtained and has the corresponding meaning in relation to eggs, honey and wool,
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(ii) in relation to fresh fruit, means the person by whom the fruit is grown and has the corresponding meaning in relation to fresh vegetables (including fresh potatoes), grain, seeds, flax and flowers,
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(iii) in relation to livestock, means the person by whom the livestock is bred or reared and has the corresponding meaning in relation to poultry,
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(iv) in relation to butter, means the society by which the butter is made and has the corresponding meaning in relation to other milk products, and
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(v) in relation to processed fruit, means the society by which the fruit is processed and has the corresponding meaning in relation to processed vegetables (including processed potatoes), meat, hides, hooves, horns and offal.
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2. The provision of any of the following services—
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contract tillage or harvesting (including silage making)
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deep ploughing
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manure spreading
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spraying of crops
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turf cutting
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commission drying, grinding or storage of crops or grain
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commission packaging or processing of milk products by an agricultural society on behalf of another such society
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commission selling of fertilisers, grain, wool or livestock
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storage, packing, grading or processing of fruit or vegetables
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storage of milk products by an agricultural society on behalf of another such society
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transport of farm products
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artificial insemination, auctioning or weighing of livestock
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warble fly eradication
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sack hire
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leasing of refrigerated bulk milk tanks.
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PART II
Fishery societies
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1. The selling by wholesale of any of the following—
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fresh fish
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processed fish
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commodities or articles for use in catching fish.
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2. The provision of either of the following services—
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auctioning of fish
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transport of fish.
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