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Finance Act, 1993

Amendment of Second Schedule to Principal Act.

95.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—

(a) by the insertion of the following paragraph after paragraph (va) (inserted by the Act of 1992):

“(vb) the supply of goods for the fuelling and provisioning of sea-going vessels and aircraft of the kind specified in paragraph (v);”,

and

(b) by the insertion of the following paragraph after paragraph (vi) (inserted by the Act of 1978):

“(via) subject to and in accordance with section 13A, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accord ance with that section, excluding supplies of goods within the meaning of paragraph (e) or (f) of subsection (1) of section 3;”.