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Amendment of section 1 (interpretation) of Principal Act.
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88.—Section 1 of the Principal Act is hereby amended in subsection (1)—
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(a) by the insertion after the definition of “Community” of the following definitions:
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“‘contractor’, in relation to contract work, means a person who makes or assembles movable goods;
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‘contract work’ means the service of handing over by a contractor to another person of movable goods made or assembled by the contractor from goods entrusted to the contractor by that other person, whether or not the contractor has provided any part of the goods used;”,
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(b) by the substitution in the definition of “goods” of “used” for “second-hand”, and
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(c) by the substitution in the definition of “importation of goods” of “the State” for “a Member State”.
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