Finance Act, 1989
|
Amendment of First Schedule to Principal Act. |
61.—The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended— | |
(a) by the insertion of the following subparagraph after subparagraph (g) of paragraph (i) (inserted by the Finance Act, 1987 ): | ||
“(gg) the management of an undertaking which is a collective investment undertaking within the meaning of section 18 of the Finance Act, 1989, other than services specified in subparagraph (g);”, | ||
(b) by the substitution of the following paragraph for paragraph (iii): | ||
“(iii) professional services of a medical nature, other than services specified in paragraph (iiib), but excluding such services supplied in the course of carrying on a business which consists in whole or in part of selling goods;”, | ||
(c) by the insertion after paragraph (iiia) (inserted by the Finance Act, 1986 ) of the following paragraph: | ||
“(iiib) professional services of a dental or optical nature;”, | ||
and | ||
(d) by the substitution in paragraph (ix) of “subparagraph (g) or (gg) of paragraph (i)” for “paragraph (i) (g)”. |