Finance Act, 1999
|
Amendment of First Schedule to Principal Act. |
138.—The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended— | |
(a) by the insertion in subparagraph (g) (inserted by the Finance Act, 1991 ) of paragraph (i) of the following clause after clause (I): | ||
“(Ia) a special investment scheme within the meaning of section 737 of the Taxes Consolidation Act, 1997 , or”, | ||
and | ||
(b) by the insertion of the following paragraph after paragraph (xviii): | ||
“(xviiia) supply, intra-Community acquisition and importation of investment gold (within the meaning of section 6A) other than supplies of investment gold to the Central Bank of Ireland; | ||
(xviiib) supply of services of an intermediary (as defined in section 6A) acting in that capacity;”. |