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Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)
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56. Schedule 3 to the Principal Act is amended in paragraph 21, with effect from 1 January 2018, by substituting the following for subparagraph (1):
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“(1) Services consisting of the care of the human body, including services supplied in the course of a health studio business or similar business, but excluding the following:
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(a) exempted activities referred to in Part 1 of Schedule 1;
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(b) hairdressing services referred to in paragraph 13(3);
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(c) sunbed services.”.
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