Finance Act, 1999
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Amendment of Second Schedule to Principal Act. |
139.—The Second Schedule (inserted by the Finance Act, 1976 ) to the Principal Act is hereby amended in paragraph (i) by the insertion of the following subparagraph after subparagraph (a): | |
“(aa) subject to a condition that they are to be dispatched or transported directly outside the Community by or on behalf of the purchaser of the goods where that purchaser is established outside the State,”. |