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Finance Act, 1995

Amendment of section 3 (supply of goods) of Principal Act.

120.—Section 3 of the Principal Act is hereby amended in subsection (1)—

(a) by the insertion in paragraph (a) after “by agreement” of “other than the transfer of ownership of the goods to a person supplying financial services of the kind specified in subparagraph (i) (e) of the First Schedule, where those services are supplied as part of an agreement of the kind referred to in paragraph (b) in respect of those goods”, and

(b) by the insertion of the following paragraph after paragraph (a):

“(aa) a supply by an auctioneer within the meaning of section 10B or by a taxable dealer,”.