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Amendment of Second Schedule to Principal Act.
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195.—(1) The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
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(a) by the insertion of the following paragraph after paragraph (v) (inserted by the Act of 1978):
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“(va) the supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (b) of paragraph (v) relates;”, and
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(b) in paragraph (xii) (inserted by the Act of 1985):
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(i) by the substitution of “paragraph (iv) of the Sixth Schedule” for “paragraph (xic) of the Sixth Schedule”,
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(ii) by the substitution of the following subparagraph for subparagraph (b):
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“(b) other beverages, including water and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but not including—
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(I) tea and preparations thereof,
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(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof,
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(III) milk and preparations and extracts thereof, or
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(IV) preparations and extracts of meat, yeast, or egg,”,
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(iii) by the substitution of the following subparagraph for subparagraph (c):
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“(c) ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any such product or such similar product,”,
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(iv) in subparagraph (d):
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(I) in clause (I) by the insertion after “bakery products” of “, whether cooked or uncooked,”, and
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(II) in clause (II) by the insertion after “in the course of baking” of “, frying”, and
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(v) by the substitution of the following subparagraph for subparagraph (e):
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“(e) any of the following when supplied for human consumption without further preparation, namely—
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(I) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch,
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(II) savoury products made from cereal or
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grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products,
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(III) popcorn, and
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(IV) salted or roasted nuts whether or not in shells;”.
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(2) The Second Schedule to the Principal Act is hereby further amended—
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(a) by the substitution of the following paragraphs for paragraph (i) (inserted by the Act of 1985):
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“(i) The supply of goods—
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(a) subject to a condition that they are to be transported directly by or on behalf of the person making the supply—
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(I) outside the Community, or
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(II) to a registered person within the customs-free airport,
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(b) dispatched or transported from the State to a person registered for value-added tax in another Member State,
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(c) being new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State,
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(d) by a registered person within a free port to another registered person within a free port,
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(e) by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port;
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(ia) the supply of goods by tax-free shops, in such amounts and subject to such conditions as may be specified in regulations, to travellers departing the State;”,
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(b) in paragraph (iii) by the substitution of “outside the Community” for “outside the State”,
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(c) by the insertion of the following paragraphs after paragraph (iii):
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“(iiia) intra-Community transport services involving the carriage of goods to and from the Azores or Madeira;
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(iiib) subject to and in accordance with regulations, the importation of goods which, at the time of the said importation, are consigned to another Member State;”,
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(d) in paragraph (vi) (inserted by the Act of 1978):
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(i) by the deletion in subparagraph (a) of “from the State”,
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(ii) by the insertion in subparagraph (b) of “(iiia)” after “(iii)”, and
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(iii) by the substitution in subparagraph (c) of “Community” for “State”,
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and
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(e) by the substitution of the following paragraph for paragraph (xvi) (inserted by the Act of 1978):
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“(xvi) the supply of services, to a person not established in the Community, consisting of work on movable goods acquired or imported for the purpose of undergoing such work within the Community and subsequently exported;”.
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