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Amendment of Schedule 3 (goods and services chargeable at the reduced rate) to Principal Act.
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95.— (1) Schedule 3 to the Principal Act is amended—
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(a) in paragraph 1(1), in paragraph (b) of the definition of “margin scheme supply”, by substituting “section 89(3);” for “section 89(3).”,
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(b) in paragraph 1(1) by inserting the following after the definition of “margin scheme supply”:
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“ ‘open farm’ means a facility the principal function of which is the exhibition (other than on an occasional basis) of animals and agricultural activities, and such exhibition may also include rural heritage.”,
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and
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(c) in paragraph 8 by substituting the following for subparagraph (4):
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“(4) Admission to—
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(a) exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest (not being services of the kind specified in paragraph 3(5) of Schedule 1), or
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(b) built or natural heritage facilities which are open to the public other than on an occasional basis (not being services of the kind specified in paragraph 3(5) of Schedule 1),
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but excluding any part of the fee for such admission which relates to goods or services other than such admission.
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(5) Admission to an open farm, but excluding any part of the fee for such admission which relates to goods or services other than such admission.”.
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(2) Subsection (1) applies as on and from 1 January 2012.
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(3) Schedule 3 to the Principal Act is amended by inserting the following after Part 2:
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“PART 2A
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CERTAIN SUPPLIES WITH REDUCED RATE: PARTICULAR PROVISIONS IN ACCORDANCE WITH ARTICLE 102 OF THE VAT DIRECTIVE
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District heating.
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13A. The supply of district heating.”.
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(4) Subsection (3) applies as on and from 1 March 2012.
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