Finance Act 2005
|
Amendment of section 5 (supply of services) of Principal Act. |
101.—Section 5 of the Principal Act is amended— | |
(a) in subsection (6)— | ||
(i) by inserting the following after paragraph (ee): | ||
“(eea) Where money transfer services are provided to a person in the State and are effectively used and enjoyed in the State, the place of supply of intermediary services provided in respect of or in relation to such money transfer services to a principal established outside the Community, shall be deemed, for the purposes of this Act, to be the State.”, | ||
and | ||
(ii) in paragraph (eee) (inserted by the Finance Act 2003 ) by deleting “and has not also an establishment in the Community” after “an establishment outside the Community”, | ||
and | ||
(b) in subsection (8)(a) by inserting “or in connection with a transfer of ownership of goods in accordance with section 3(5)(b)(iii)” after “had ceased trading,”. |