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Food and drink
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43. The Principal Act is amended—
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(a) in section 25, by deleting subsection (2),
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(b) in Schedule 2, in paragraph 8(1) —
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(i) by substituting the following clause for clause (a):
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“(a) a supply to which paragraph 3(1) or (3) of Schedule 3 relates,”,
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(ii) in clause (b), by substituting “to this paragraph,” for “to this paragraph, and”,
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(iii) in clause (c), by substituting “of that table, and” for “of that table.”, and
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(iv) by inserting the following clause after clause (c):
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“(d) a supply to which paragraph 5(1) of Schedule 1 relates.”,
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and
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(c) in Schedule 3—
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(i) in paragraph 1(1), by deleting the definition of “in the course of catering”, and
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(ii) in paragraph 3—
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(I) by substituting the following subparagraph for subparagraph (1):
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“(1) The supply of restaurant or catering services, excluding—
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(a) a supply to which paragraph 5(1) of Schedule 1 relates,
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(b) the supply of food and drink that falls within Part A of the food and drink table, and
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(c) the supply of food and drink that falls within column (1) of Part E of the food and drink table, but not including juices extracted from fruit.”,
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and
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(II) by deleting subparagraph (2).
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