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Amendment of section 3 (supply of goods) of Principal Act.
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76.— Section 3 of the Principal Act is amended with effect from 1 May 2007—
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(a) in subsection (1)(a) by substituting “including” for “other than”,
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(b) in subsection (5)—
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(i) by inserting in paragraph (a) “by the person supplying financial services of the kind specified in subparagraph (i)(e) of the First Schedule as part of that contract” after “referred to in subsection (1)(b)”, and
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(ii) in paragraph (c)—
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(I) by deleting in subparagraph (i) “being goods which are of such a kind or were used in such circumstances that no part of the tax, if any, chargeable on that supply of those goods was deductible by the person to whom that supply was made,” and
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(II) by substituting “shall be deemed for the purposes of this Act to be a supply of goods to which paragraph (xxiv) of the First Schedule does not apply” for “shall be deemed for the purposes of this Act not to be a supply of goods”.
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