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Amendment of section 1 (interpretation) of Principal Act.
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119.—Section 1 of the Principal Act is hereby amended in subsection (1)—
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(a) by the insertion after the definition of “agricultural service” (inserted by the Act of 1978) of the following definition:
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“‘antiques’ has the meaning assigned to it by section 10A;”,
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(b) by the insertion after the definition of “Collector-General”of the following definition:
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“‘collectors' items’ has the meaning assigned to it by section 10A;”,
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(c) by the insertion after the definition of “local authority” of the following definition:
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“‘margin scheme’ has the meaning assigned to it by section 10A;”,
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(d) by the substitution of the following definition for the definition of “second-hand”:
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“‘second-hand goods’ has the meaning assigned to it by section 10A;”,
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(e) by the insertion after the definition of “tax” of the following definition:
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“‘taxable dealer’, in relation to supplies of movable goods other than means of transport, has the meaning assigned to it by section 10A and, in relation to supplies of means of transport, has the meaning assigned to it by section 12B;”,
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and
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(f) by the addition after the definition of “vessel” (inserted by the Act of 1992) of the following definition:
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“‘works of art’ has the meaning assigned to it by section 10A.”.
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