Finance Act 2010

Addition of Schedule 7 to Principal Act.

129.— The Principal Act is amended by inserting the following Schedule after the Ninth Schedule which is renamed “ Schedule 6 ” by virtue of section 131 :

“SCHEDULE 7

ACTIVITIES LISTED IN ANNEX 1 OF COUNCIL DIRECTIVE 2006/112/EC OF 28 NOVEMBER 2006

(1) Telecommunication services;

(2) supply of water, gas, electricity and thermal energy;

(3) transport of goods;

(4) port and airport services;

(5) passenger transport;

(6) supply of new goods manufactured for sale;

(7) transactions in respect of agricultural products, carried out by agricultural intervention agencies pursuant to Regulations on the common organisation of the market in those products;

(8) organisation of trade fairs and exhibitions;

(9) warehousing;

(10) activities of commercial publicity bodies;

(11) activities of travel agents;

(12) running of staff shops, cooperatives and industrial canteens and similar institutions;

(13) activities carried out by radio and television bodies in so far as these are not exempt pursuant to Article 132(1)(q) of Council Directive 2006/112/EC.”.