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9 1992

Finance Act, 1992

PART III

Value-Added Tax

Interpretation (Part III).

164. —In this Part—

the Principal Act” means the Value-Added Tax Act, 1972 ;

the Act of 1973” means the Finance Act, 1973 ;

the Act of 1976” means the Finance Act, 1976 ;

the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978 ;

the Act of 1981” means the Finance Act, 1981 ;

the Act of 1982” means the Finance Act, 1982 ;

the Act of 1983” means the Finance Act, 1983 ;

the Act of 1984” means the Finance Act, 1984 ;

the Act of 1985” means the Finance Act, 1985 ;

the Act of 1986” means the Finance Act, 1986 ;

the Act of 1987” means the Finance Act, 1987 ;

the Act of 1990” means the Finance Act, 1990 ;

the Act of 1991” means the Finance Act, 1991 .

Amendment of section 1 (interpretation) of Principal Act.

165. —Section 1 of the Principal Act is hereby amended—

(a) in subsection (1):

(i) by the insertion after the definition of “exempted activity” of the following definition:

“‘exportation of goods’ means the exportation of goods to a destination outside the Community and, where the context so admits, cognate words shall be construed accordingly;”,

(ii) by the deletion of the definition of “harbour authority”,

(iii) by the insertion after the definition of “immovable goods” of the following definition:

“‘importation of goods’ means the importation of goods from outside the Community into a Member State either—

(a) directly, or

(b) through one or more than one other Member State where value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 (a) has not been chargeable on the goods in such other Member State or Member States in respect of the transaction concerned,

and, where the context so admits, cognate words shall be construed accordingly;”,

(iv) by the insertion after the definition of “inspector of taxes” of the following definition:

“‘intra-Community acquisition of goods’ has the meaning assigned to it by section 3A;”,

(v) by the insertion after the definition of “the Minister” of the following definition:

“‘monthly control statement’ has the meaning assigned to it by section 17;”,

(vi) by the insertion after the definition of “moveable goods” of the following definition:

“‘new means of transport’ means motorised land vehicles with an engine cylinder capacity exceeding 48 cubic centimetres or a power exceeding 7.2 kilowatts, vessels exceeding 7.5 metres in length and aircraft with a take-off weight exceeding 1,550 kilogrammes—

(a) which are intended for the transport of persons or goods, and

(b) (i) which were supplied three months or less after the date of first entry into service, or

(ii) which have travelled 3,000 kilometres or less in the case of land vehicles, sailed for 100 hours or less in the case of vessels or flown for 40 hours or less in the case of aircraft,

other than vessels and aircraft of the kind referred to in paragraph (v) of the Second Schedule;”,

(vii) by the insertion after the definition of “new means of transport” of the following definition:

“‘a person registered for value-added tax’ means, in relation to another Member State, a person currently issued with an identification number in that State for the purposes of accounting for value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 and, in relation to the State, means a registered person;”,

(viii) by the substitution in the definition of “taxable goods” of “supply, intra-Community acquisition or importation” for “supply or importation”,

(ix) by the substitution in the definition of “taxable services” of “activity;” for “activity.”, and

(x) by the insertion after the definition of “taxable services” of the following definition:

“‘vessel’, in relation to transport, means a waterborne craft of any type, whether self-propelled or not, and includes a hovercraft.”,

and

(b) by the insertion of the following subsection after subsection (2):

“(2A) In this Act, save where the context otherwise requires, a reference to the territory of a Member State has the same meaning as it has in Article 3 (inserted by Council Directive No. 91/680/EEC of 16 December 1991(b) ) of Council Directive No. 77/388/EEC of 17 May 1977, and references to Member States and cognate references shall be construed accordingly.”.

Amendment of section 2 (charge of value-added tax) of Principal Act.

166. —Section 2 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1):

“(1A) Without prejudice to subsection (1), with effect on and from the 1st day of January, 1993, value-added tax shall, subject to this Act and regulations, be charged, levied and paid—

(a) on the intra-Community acquisition of goods, other than new means of transport, effected within the State for consideration by a taxable person,

and

(b) on the intra-Community acquisition of new means of transport effected within the State for consideration.”.

Amendment of section 3 (supply of goods) of Principal Act.

167. —Section 3 of the Principal Act is hereby amended—

(a) in subsection (1):

(i) in paragraph (e) (inserted by the Act of 1978):

(I) by the substitution of “, imported or otherwise acquired” for “or imported”, and

(II) by the deletion of “and”,

(ii) in paragraph (f) (inserted by the Act of 1978):

(I) by the substitution of the following subparagraph for subparagraph (i):

“(i) upon their purchase, intra-Community acquisition or importation by the taxable person, or”,

(II) in subparagraph (ii) by the deletion of “, importation”, and

(III) by the insertion after “section 12,” of “and”,

and

(iii) by the insertion of the following paragraph after paragraph (f)—

“(g) the transfer by a person of goods from his business in the State to the territory of another Member State for the purposes of his business, other than for the purposes of any of the following:

(i) the transfer of the goods in question under the circumstances specified in paragraph (b) or (d) of subsection (6),

(ii) the transfer of the goods referred to in paragraphs (i), (v), (va) and (x) of the Second Schedule,

(iii) the transfer of goods for the purpose of having contract work carried out on them,

(iv) the temporary use of the goods in question in the supply of a service by him in that other Member State,

(v) the temporary use of the goods in question, for a period not exceeding 24 months, in that other Member State, where the importation into that other Member State of the same goods with a view to their temporary use would be eligible for full exemption from import duties,”,

(b) in subsection (1A) (inserted by the Act of 1978) by the substitution of “(e), (f) or (g)” for “(e) or (f)”, and

(c) by the substitution of the following subsection for subsection (6)—

“(6) The place where goods are supplied shall be deemed, for the purposes of this Act, to be—

(a) in the case of goods dispatched or transported and to which paragraph (d) does not apply, the place where the dispatch or transportation to the person to whom they are supplied begins,

(b) in the case of goods which are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place where the goods are installed or assembled,

(c) in the case of goods not dispatched or transported, the place where the goods are located at the time of supply,

(d) notwithstanding paragraph (a) or (b), in the case of goods, other than new means of transport, dispatched or transported by or on behalf of the supplier—

(i) (I) from the territory of another Member State, or

(II) from outside the Community through the territory of another Member State into which the said goods have been imported,

to a person who is not a taxable person in the State, or

(ii) from a taxable person in the State to a person in another Member State who is not registered for value-added tax, the place where the goods are when the dispatch or transportation ends:

Provided that this paragraph shall not apply (unless the supplier, in accordance with regulations, elects that it shall apply) to the supply of goods, other than goods subject to a duty of excise, where the total consideration for such supplies does not exceed or is not likely to exceed—

(A) in the case of goods to which subparagraph (i) relates, £27,000 in a calendar year, and

(B) in the case of goods to which subparagraph (ii) relates, the amount specified in the Member State in question in accordance with Article 28b.B(2) (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No. 77/388/EEC of 17 May 1977.”.

Intra-Community acquisition of goods.

168. —The Principal Act is hereby amended by the insertion of the following section after section 3:

“3A. (1) In this Act ‘intra-Community acquisition of goods’ means the acquisition of—

(a) movable goods, other than new means of transport, supplied by a person registered for value-added tax in a Member State to a person in another Member State (other than an individual who is not a taxable person or who is not entitled to elect to be a taxable person) and which have been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of such supply, or

(b) new means of transport dispatched or transported from the territory of a Member State to the territory of another Member State.

(2) (a) The place where an intra-Community acquisition of goods occurs shall be deemed to be the place where the goods are when the dispatch or transportation ends.

(b) Without prejudice to paragraph (a), when the person acquiring the goods quotes his value-added tax registration number for the purpose of the acquisition, the place where an intra-Community acquisition of goods occurs shall be deemed to be within the territory of the Member State which issued that registration number.

(3) For the purposes of this section—

(a) a supply in the territory of another Member State shall be deemed to have arisen where, under similar circumstances, a supply would have arisen in the State under section 3, and

(b) a person shall be deemed to be a taxable person or a person who is entitled to elect to be a taxable person in another Member State where, under similar circumstances, the person would be a taxable person or entitled to elect to be a taxable person in the State in accordance with section 8.

(4) Where goods are dispatched or transported from outside the Community to a person in the State who is not registered for tax and who is not an individual, and value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 is chargeable on the importation of the said goods into another Member State then, for the purposes of subsection (1), the person shall be deemed to be registered for value-added tax in that other Member State and the goods shall be deemed to have been dispatched or transported from that other Member State.”.

Amendment of section 5 (supply of services) of Principal Act.

169. —Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) in subsection (3A) (inserted by the Act of 1986) by the substitution of “specified in paragraphs (f) and (g) of subsection (6) or in the Fourth Schedule” for “specified in the Fourth Schedule”, and

(b) in subsection (6):

(i) by the substitution of the following paragraph for paragraph (b):

“(b) Transport services, with the exception of intra-Community transport of goods, shall be deemed, for the purposes of this Act, to be supplied where the transport takes place.”,

(ii) by the substitution of the following subparagraph for subparagraph (ii) of paragraph (c):

“(ii) ancillary transport activities such as loading, unloading and handling, with the exception of activities ancillary to the intra-Community transport of goods received by a person registered for value-added tax in any Member State,”, and

(iii) by the insertion of the following paragraphs after paragraph (e) (inserted by the Act of 1986):

“(f) The place of supply of the following services received by a person registered for value-added tax in a Member State shall be deemed, for the purposes of this Act, to be within the territory of the Member State that so registered the person for value-added tax, that is to say:

(i) the intra-Community transport of goods,

(ii) activities ancillary to the intra-Community transport of goods such as loading, unloading and handling,

(iii) services of an agent acting in the name and on behalf of another person in the arrangement of services other than those specified in paragraph (vii) of the Fourth Schedule.

(g) The place of supply of the following services supplied to persons other than those specified in paragraph (f) shall be deemed for the purposes of this Act to be—

(i) the place of departure in the case of—

(I) the intra-Community transport of goods,

(II) services of an agent acting in the name and on behalf of another person in the arrangement of intra-Community transport of goods, and

(ii) the place where they are physically performed in the case of services of an agent acting in the name and on behalf of another person in the arrangement of services other than those specified in subparagraph (i) (II) of this paragraph and paragraph (vii) of the Fourth Schedule.

(h) In this subsection—

intra-Community transport of goods’ means transport where the place of departure and the place of arrival are situated within the territories of two different Member States;

the place of departure’ means the place where the transport of goods actually starts, leaving aside distance actually travelled to the place where the goods are;

the place of arrival’ means the place where the transport of goods actually ends.”.

Amendment of section 8 (taxable persons) of Principal Act.

170. —(1) Section 8 of the Principal Act is hereby amended—

(a) in subsection (3) (inserted by the Act of 1978) by the substitution of the following paragraph for paragraph (a):

“(a) a farmer, for whose supply of agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months,”,

and

(b) by the insertion of the following subsection after subsection (3B) (inserted by the Act of 1984):

“(3C) (a) The licensee of any premises (being premises in respect of which a licence for the sale of intoxicating liquor either on or off those premises was granted) shall be deemed to be the promoter of any dance held, during the subsistence of that licence, on those premises and shall be deemed to have received the total money, excluding tax, paid by those admitted to the dance together with any other consideration received or receivable in connection with the dance.

(b) For the purposes of this subsection ‘licensee’ means—

(i) where the licence is held by the nominee of a body corporate, the body corporate, and

(ii) in any other case, the holder of the licence.”.

(2) Section 8 of the Principal Act is hereby further amended—

(a) in subsection (1) (inserted by the Act of 1978) by the insertion after “subsections” of “(1A),”,

(b) by the insertion of the following subsection after subsection (1):

“(1A) Where a person engages in the intra-Community acquisition of goods he shall be a taxable person and shall be accountable for and liable to pay the tax chargeable.”,

(c) in subsection (2) (inserted by the Act of 1978) by the substitution of “subparagraph (ii), (iii) or (iv) of paragraph (e), or paragraph (f), of subsection (6) of section 5” for “section 5 (6) (e) (ii), (iii) or (iv)”,

(d) by the insertion of the following subsection after subsection (2A) (inserted by the Act of 1978):

“(2B) Notwithstanding the provisions of subsection (1A), an individual who does not engage in the supply of goods or services in the course or furtherance of business shall not be a taxable person in relation to the intra-Community acquisition of goods other than new means of transport:

Provided that an individual who is a taxable person by virtue of subsection (1A) and this subsection, in relation to the intra-Community acquisition of new means of transport, shall be deemed not to be a taxable person for the purposes of registration under section 9.”,

(e) by the substitution of the following subsection for subsection (3) (inserted by the Act of 1978):

“(3) Notwithstanding the provisions of subsections (1) and (1A), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be taxable persons—

(a) a farmer, for whose supply of agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of twelve months,

(b) a person whose supplies of taxable goods or services consist exclusively of—

(i) supplies to taxable persons and persons to whom section 13 (3) applies of fish (not being at a stage of processing further than that of being gutted, salted and frozen) which he has caught in the course of a sea-fishing business, or

(ii) supplies of the kind specified in subparagraph (i) and of either or both of the following, that is to say:

(I) supplies of machinery, plant or equipment which have been used by him in the course of a sea-fishing business, and

(II) supplies of other goods and services the total consideration for which has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months,

(c) (i) subject to subparagraph (ii), a person for whose supply of taxable goods (other than supplies of the kind specified in section 3 (6) (d) (i)) and services the total consideration has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months,

(ii) subparagraph (i) shall apply if, but only if, not less than 90 per cent. of the total consideration referred to therein is derived from the supply of taxable goods (not being goods chargeable at any of the rates specified in paragraphs (a), (c), (d) and (e) of subsection (1) of section 11 which were produced or manufactured by him wholly or mainly from materials chargeable at the rate specified in paragraph (b) of that subsection),

(d) a person for whose intra-Community acquisitions of goods, other than new means of transport and other than goods subject to a duty of excise, the total consideration has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months,

(e) a person, other than a person to whom paragraph (a), (b) or (c) applies, for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of twelve months:

Provided that—

(i) where in the case of two or more persons one of whom exercises control over one or more of the other persons, supplies of goods of the same class or of services of the same nature are made by two or more of those persons, the total of the consideration relating to the said supplies shall, for the purposes of the application of paragraphs (c) and (e) in relation to each of the persons aforesaid who made the said supplies be treated as if all of the supplies in question had been made by each of the last-mentioned persons;

(ii) in the case of a person specified in paragraph (a), (b), (c) or (e), the total consideration for intra-Community acquisitions of goods, other than new means of transport and other than goods subject to a duty of excise, by him has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months.”,

and

(f) by the substitution of the following subsection for subsection (6):

“(6) A taxable person, other than a person to whom subsection (5) applies, may, in accordance with regulations, be treated, for the purposes of this Act, as a person who is not a taxable person if the Revenue Commissioners are satisfied that, in the absence of an election under subsection (3), he would not be a taxable person.”.

Amendment of section 9 (registration) of Principal Act.

171. —Section 9 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1) (inserted by the Act of 1978):

“(1A) The Revenue Commissioners shall assign to each person registered in accordance with subsection (1) a registration number.”.

Amendment of section 10 (amount on which tax is chargeable) of Principal Act.

172. —Section 10 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) by the insertion of the following subsection after subsection (1):

“(1A) The amount on which tax is chargeable on the intra-Community acquisition of goods by virtue of section 2 (1A) shall, subject to this section, be the total consideration, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable, in respect of that acquisition.”,

(b) in subsection (2) by the substitution of “subsections (1) or (1A)” for “subsection (1)”,

(c) in the proviso to subsection (2) by the insertion after “Provided that” of “, as respects subsection (1),”,

(d) by the substitution of the following paragraph for paragraph (a) of subsection (3):

“(a) If for any non-business reason the actual consideration in relation to—

(i) the supply of any goods or services, or

(ii) the intra-Community acquisition of goods,

is less than the open market price or there is no consideration, the amount on which tax is chargeable shall be the open market price.”,

(e) in subsection (4) by the substitution of “the person supplying or acquiring the goods” for “the person supplying the goods”,

(f) by the insertion of the following subsection after subsection (4A) (inserted by the Act of 1982):

“(4B) The amount on which tax is chargeable in relation to the supply of goods referred to in section 3 (1) (g) shall be the open market price.”,

(g) by the insertion of the following subsection after subsection (5):

“(5A) Where,

(a) an intra-Community acquisition is deemed to have taken place in the territory of another Member State in accordance with section 3A (2) (a),

(b) the intra-Community acquisition has been subject to value-added tax, referred to in Council Directive No. 77/388/EEC of 17 May 1977, in that other Member State, and

(c) the intra-Community acquisition is also deemed to have taken place in the State, in accordance with section 3A (2) (b),

then the consideration for the intra-Community acquisition to which paragraph (c) relates shall be reduced to nil.”,

and

(h) by the insertion in the definition of “the open market price” in subsection (10) after “supply of any goods or services” of “or the intra-Community acquisition of goods”.

Amendment of section 11 (rates of tax) of Principal Act.

173. —(1) Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—

(a) by the substitution of the following paragraph for paragraph (c) (as amended by the Act of 1991):

“(c) (i) 12.5 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in subparagraphs (a), (aa), (b) and (c) of paragraph (i), paragraphs (xia) to (xif) and paragraphs (xiiif), (xiiih), (xiiij) and (xiv) of the Sixth Schedule,

(ii) 16 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in the Sixth Schedule other than those to which subparagraph (i) of this paragraph relates, and”,

and

(b) by the substitution, in paragraph (d), of “2.7 per cent.” for “2.3 per cent.” (inserted by the Act of 1990).

(2) Section 11 of the Principal Act is hereby further amended—

(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1985):

“(1) Tax shall be charged, in relation to the supply of taxable goods or services and the importation of goods, at whichever of the following rates is appropriate in any particular case—

(a) 21 per cent. of the amount on which tax is chargeable other than in relation to goods or services on which tax is chargeable at any of the rates specified in paragraphs (b), (c), (d), (e) and (f),

(b) zero per cent. of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraph (i) of the Second Schedule or of goods or services of a kind specified in paragraphs (iii) to (xx) of that Schedule,

(c) 10 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Third Schedule,

(d) 12.5 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Sixth Schedule,

(e) 16 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Seventh Schedule, and

(f) 2.7 per cent. of the amount on which tax is chargeable in relation to the supply of livestock and live greyhounds and to the hire of horses.”,

(b) by the deletion of subsection (7) (inserted by the Act of 1976), and

(c) in subsection (8), by the substitution in paragraph (a) (inserted by the Act of 1973) of “Second, Third, Sixth or Seventh Schedule” for “Second, Third or Sixth Schedule”.

(3) Section 11 of the Principal Act is hereby further amended—

(a) in subsection (1) (inserted by subsection (2) of this section) by the insertion after “taxable goods or services” of “, the intra-Community acquisition of goods”,

(b) by the substitution in subsection (1A) (a) (inserted by the Act of 1973) of “subsection (1) (a) or (1A) of section 2” for “section 2 (1) (a)”, and of “subsection (1), (1A) or (2)” for “subsection (1) or (2)”,

(c) in subsection (1B) (inserted by the Act of 1973):

(i) by the substitution in paragraph (a) of the following subparagraph for subparagraph (ii):

“(ii) the rate at which tax is chargeable in relation to the supply or intra-Community acquisition by the person of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply by the person of services of any kind.”,

(ii) by the substitution in paragraph (b) of the following subparagraph for subparagraph (ii):

“(ii) the rate at which tax is chargeable in relation to the supply or intra-Community acquisition of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply of services of any kind.”, and

(iii) by the substitution in paragraph (g) of “supplies goods or makes an intra-Community acquisition of goods, or supplies services,” for “supplies goods or services”,

and

(d) in subsection (3) (inserted by the Act of 1978):

(i) by the insertion after “section 10 (8)” of “in relation to supplies of goods and services”,

(ii) by the insertion after “supplies”, in each place where it occurs, of “or intra-Community acquisitions”,

(iii) by the insertion in paragraph (c) after “supply of taxable goods or services” of “, or intra-Community acquisition of goods,” and

(iv) by the insertion in paragraph (d) after “supply of any taxable goods or services” of “, or any intra-Community acquisition of goods,”.

Amendment of section 12 (deductions for tax borne or paid) of Principal Act.

174. —Section 12 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1987) by the insertion of the following subparagraphs after subparagraph (ii) of paragraph (a):

“(iia) subject to such conditions (if any) as may be specified in regulations, the tax chargeable during the period, being tax for which he is liable in respect of intra-Community acquisitions of goods,

(iib) subject to and in accordance with regulations, in respect of goods supplied under section 3 (1) (g) an amount equal to any residual tax included in the consideration for the supply,”,

and

(b) in subsection (3) (inserted by the Act of 1978):

(i) by the substitution in subparagraph (iii) of paragraph (a) for “acquisition (including hiring)” of “purchase, hiring, intra-Community acquisition, or importation”, and

(ii) by the insertion in subparagraph (iv) of paragraph (a) after “purchase” of “intra-Community acquisition or importation”.

Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

175. —(1) Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended in subsection (1) by the substitution of “2.7 per cent.” for “2.3 per cent.” (inserted by the Act of 1990).

(2) Section 12A of the Principal Act is hereby further amended in subsection (1) by the deletion of “, and the person shall, if he is a taxable person, be entitled to treat the flat-rate addition as tax deductible under section 12 subject, however, to any restrictions imposed by or under subsection (3) or (4) of that section”.

Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.

176. —Section 13 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) in paragraph (c) of subsection (3) by the insertion of “(including any flat-rate addition)” after “means tax chargeable”,

(b) by the insertion of the following subsection after subsection (3):

“(3A) (a) The Revenue Commissioners shall, in accordance with regulations, repay to a person to whom this subsection applies the residual tax included in the consideration for supply of a new means of transport, where such new means of transport is subsequently dispatched or transported to another Member State.

(b) This subsection applies to a person not entitled to a deduction under section 12 of the tax borne or paid by him on the purchase, intra-Community acquisition or importation of the goods in question.”.

Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act.

177. —(1) Section 14 of the Principal Act is hereby amended—

(a) in subsection (1)—

(i) by the substitution of “taxable supplies” for “the supply of taxable goods or services”, and

(ii) by the deletion of paragraph (b),

(b) by the insertion of the following subsection after subsection (1):

“(1A) Where an authorisation to which subsection (1) relates has not been cancelled under subsection (2), then—

(a) the rate of tax due by the person concerned in respect of a supply shall be the rate of tax chargeable at the time the goods or services are supplied,

(b) if tax on a supply has already been due and payable under any other provisions of this Act prior to the issue of such authorisation, tax shall not be due again in respect of any such supply as a result of the application of subsection (1), and

(c) if no tax is due or payable on a supply made prior to the issue of such authorisation, tax shall not be due in respect of any such supply as a result of the application of subsection (1).”,

(c) in subsection (2) by the deletion of “or (b)”, and of “and (b)”,

and

(d) by the insertion of the following subsection after subsection (2):

“(3) This section shall not apply to tax provided for by subsection (1) (b) of section 2.”.

(2) Section 14 of the Principal Act is hereby further amended in subsection (3) (inserted by subsection (1) of this section) by the insertion after “subsection (1) (b)” of “or (1A)”.

Amendment of section 15 (charge of tax on imported goods) of Principal Act.

178. —Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1985):

“(1) Tax shall be charged on the importation of goods at whichever of the rates specified in section 11 (1) is the appropriate rate in respect of such goods.”,

(b) by the deletion of subsection (2),

and

(c) by the insertion of the following subsection after subsection (5):

“(5A) The Revenue Commissioners shall, in accordance with regulations, repay the tax chargeable on the importation of goods where the goods have been dispatched or transported:

(a) to another Member State from outside the Community, and

(b) to a person, other than an individual, who is not registered for value-added tax in that other Member State:

Provided that this subsection shall only apply where it is shown to the satisfaction of the Revenue Commissioners that the goods in question have been subject to value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 in that other Member State.”.

Amendment of section 16 (duty to keep records) of Principal Act.

179. —Section 16 of the Principal Act is hereby amended—

(a) in subsection (2) by the deletion of “and, in respect of goods imported by him, copies, stamped on behalf of the Revenue Commissioners, of the relevant customs entries”, and

(b) in subsection (3)—

(i) by the deletion of “, stamped on behalf of the Revenue Commissioners,”,

(ii) by the insertion, after “the supply of goods or services,” of “the intra-Community acquisition of goods,”,

(iii) by the insertion after “invoices,” where it first occurs of “monthly control statements,”,

(iv) by the substitution of “records, invoices, monthly control statements” for “records or invoices”, and

(v) by the insertion after “invoice,” of “monthly control statement,”.

Amendment of section 17 (invoices) of Principal Act.

180. —Section 17 of the Principal Act is hereby amended—

(a) in subsection (1):

(i) by the insertion after “another taxable person” of “or goods to a person, other than an individual, in another Member State of the Community”,

(ii) by the deletion of “, including the rate of zero per cent.,”, and

(iii) by the substitution of “person” for “other taxable person”,

(b) in subsection (1A) (inserted by the Act of 1986) by the substitution of the following paragraphs for paragraphs (b) and (c):

“(b) An invoice or other document required to be issued under this section shall not be deemed by paragraph (a) to be issued unless the person, who is required to issue such invoice or other document, as the case maybe, has been authorised by the Revenue Commissioners to issue such invoice or other document to a recipient who has been authorised by the Revenue Commissioners in accordance with paragraph (c), and he complies with such conditions as may be specified by regulations.

(c) A person who receives the transmissions referred to in paragraphs (a) and (b) shall not be deemed to be issued with an invoice or other document, as the case may be, required to be issued under this section unless he has been authorised in that respect by the Revenue Commissioners and he complies with such conditions as may be specified by regulations.

(d) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under paragraph (b) or (c).”,

(c) by the insertion of the following subsection after subsection (1A) (inserted by the Act of 1986):

“(1B) A taxable person who supplies goods to another taxable person in such circumstances that tax is chargeable at any of the rates specified in section 11 (1) shall issue to that other taxable person a single document (in this Act referred to as a monthly control statement) in respect of all such supplies to that other taxable person during each calendar month, and every such statement shall be in such form, contain such particulars, and be issued within such time as may be specified by regulations:

Provided that this provision shall not apply to taxable persons whose taxable turnover in respect of supplies of goods to other taxable persons has not exceeded £2,000,000 in the previous period of 12 months.”,

(d) in subsection (2) (inserted by the Act of 1978) by the substitution of “purchaser” for “taxable person”, in each place where it occurs,

(e) in subsection (3)—

(i) by the substitution of “to another person” for “to a taxable person”,

(ii) in paragraph (a) by the substitution of “to that other person” for “to the taxable person”, and

(iii) in paragraph (b):

(I) by the substitution of “to that other person” for “to the taxable person”, where it first occurs, and

(II) by the substitution of “and, if that other person is a taxable person, the amount” for “and the amount”,

(f) in paragraph (b) of subsection (4) (inserted by the Act of 1978):

(i) by the deletion of “, if the person to whom the supply was made is a taxable person,” and

(ii) by the substitution of “and the amount which the person may deduct under section 12 or is entitled to be repaid under section 13 shall,” for “and the amount which the taxable person may deduct under section 12 shall,”,

(g) in subsection (8) by the insertion after “supply of goods or services” of “, other than supplies of the kind specified in subparagraph (b) or (c) of paragraph (i) of the Second Schedule,”, and

(h) in subsection (12):

(i) by the insertion of the following paragraph after paragraph (a):

“(ai) A flat-rate farmer shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of the flat-rate addition under section 13, give to that other person in writing the particulars specified in regulations for the purpose of subsection (2) in respect of the goods or services supplied by the flat-rate farmer to that other person that are specified in the request.”,

and

(ii) by the insertion in paragraph (b) after “paragraph (a)” of “or (ai)”.

Amendment of section 18 (inspection and removal of records) of Principal Act.

181. —Section 18 of the Principal Act is hereby amended—

(a) in paragraph (a) of subsection (1)—

(i) by the insertion of the following subparagraph (iia) after subparagraph (ii):

“(iia) may, if he has reason to believe that a person is carrying or has in his possession any records which may be required as evidence in criminal proceedings in accordance with section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983 , in relation to the tax, request the person to produce any such records, and if that person should fail to do so, the authorised officer or a member of the Garda Síochána may search that person:

Provided that—

(A) the officer or the member of the Garda Síochána conducting the search shall ensure, as far as practicable, that the person understands the reason for the search,

(B) the search is conducted with due regard to the privacy of that person,

(C) the person being searched shall not be searched by an officer or member of the Garda Síochána of the opposite sex, and

(D) the person being searched shall not be requested to remove any clothing other than headgear or a coat, jacket, glove or a similar article of clothing.”,

(ii) by the deletion in paragraph (iii) of “for the recovery of a penalty”,

(iii) by the insertion in paragraph (iv) after “supplies” of “, intra-Community acquisitions”,

(iv) by the insertion in paragraph (v) after “all reasonable assistance” of “, including providing information and explanations and furnishing documents in connection with the business, as required by the authorised officer”,

and

(b) by the insertion of the following subsections after subsection (1):

“(1A) A taxable person shall, on request from an authorised officer, furnish to that officer, in respect of a specified period, the following information:

(a) the name and address of each of his customers and the total consideration payable in respect of supplies of goods and services made by him to each customer and the tax thereon, and

(b) the name, address and registration number of each of his suppliers and the total consideration payable in respect of goods and services supplied to him from each supplier and the tax thereon.

(1B) In this section ‘records’ means any document, or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is required to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax.”.

Amendment of section 19 (tax due and payable) of Principal Act.

182. —Section 19 of the Principal Act is hereby amended—

(a) by the insertion after subsection (1) of the following subsection:

“(1A) Tax chargeable under section 2 (1A) shall be due—

(a) on the fifteenth day of the month following that during which the intra-Community acquisition occurs;

(b) in case an invoice is issued before the date specified in paragraph (a) by the supplier in another Member State to the person acquiring the goods, when that invoice is issued.”,

(b) in subsection (2) by the insertion after “section 2 (1) (a)” of “, other than tax chargeable in respect of supplies of the kind specified in subparagraph (b) or (c) of paragraph (i) of the Second Schedule,”, and

(c) by the insertion after subsection (3) (inserted by the Act of 1983) of the following subsection:

“(4) Notwithstanding subsection (3), where—

(a) a taxable person makes an intra-Community acquisition of a motor vehicle in respect of which he is not entitled to a deduction of tax under section 12, or

(b) an individual who is a taxable person in accordance with subsections (1A) and (2B) of section 8 makes an intra-Community acquisition of a new means of transport,

the tax shall be payable, at a time and in a manner to be determined by regulations.”.

Statement of intra-Community supplies.

183. —The Principal Act is hereby amended by the insertion of the following section after section 19:

“19A.(1) Subject to subsections (2) and (3), a taxable person shall by the last day of the month immediately following the end of each calendar quarter, furnish to the Revenue Commissioners a statement of his intra-Community supplies in that quarter prepared in accordance with, and containing such other particulars as may be specified in, regulations.

(2) The Revenue Commissioners shall, on request, authorise a taxable person to furnish by the last day of each month a statement of his intra-Community supplies in the previous month prepared in accordance with, and containing such other particulars as may be specified in, regulations.

(3) The Revenue Commissioners may, on request, authorise a taxable person, whose supplies do not exceed or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations, to furnish by the last day of January following that calendar year a statement of such intra-Community supplies prepared in accordance with and containing such other particulars as may be specified in regulations.

(4) Notwithstanding the provisions of subsections (1), (2) and (3), a taxable person who made no intra-Community supplies in the relevant period, but who was liable to furnish a statement in respect of a previous period, shall, unless authorised by the Revenue Commissioners, furnish to them within the relevant time limit a statement indicating that he made no such supplies in that period.

(5) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under subsection (2) or (3).

(6) In this section ‘intra-Community supplies’ means:

(a) supplies of goods to a person registered for value-added tax in another Member State, and

(b) transfers of the kind referred to in section 3 (1) (g) (iii).”.

Amendment of section 20 (refund of tax) of Principal Act.

184. —(1) Section 20 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1981) by the substitution of “Subject to subsections (1A) and (1B)” for “Subject to subsection (1A)”,

(b) by the insertion after subsection (1A) (inserted by the Act of 1991) of the following subsection:

“(1B) The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require as a condition for making a refund in accordance with subsection (1) the giving of security of such amount and in such manner and form as they may determine:

Provided that the amount of such security shall not, in any particular case, exceed the amount to be refunded.”,

(c) in subsection (3) by the substitution of the following paragraph for paragraph (a):

“(a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him as does not qualify for deduction under section 12.”,

and

(d) by the insertion of the following subsection after subsection (4):

“(5) (a) If a person pays an amount of tax which was not properly due by him, he may claim a refund of the amount and the Revenue Commissioners shall, subject to the provisions of this section, refund to him that amount.

(b) It shall be a defence in relation to a claim under this subsection or under any other provision of this Act or regulations for a refund that payment of the refund would unjustly enrich the claimant.”.

(2) Every order made under section 20 (3) (a) of the Principal Act which is a subsisting order immediately before the commencement of this section shall, upon such commencement, continue in force as if made under the said section 20 (3) (a) as amended by this section.

Amendment of section 23 (determination of tax due) of Principal Act.

185. —Section 23 of the Principal Act is hereby amended—

(a) in subsection (1):

(i) by the substitution of “assessment” for “estimate”, and

(ii) by the substitution of “assessed” for “estimated”,

and

(b) by the insertion of the following subsection after subsection (2):

“(3) Where a person appeals an assessment under subsection (1), within the time limits provided for in subsection (2), he shall pay to the Revenue Commissioners the amount which he believes to be due, and if—

(a) the amount paid is greater than 80 per cent. of the amount of the tax found to be due on the determination of the appeal, and

(b) the balance of the amount found to be due on the determination of the appeal is paid within one month of the date of such determination,

interest in accordance with section 21 shall not be chargeable from the date of raising of the assessment.”.

Security to be given by certain taxable persons.

186. —The Principal Act is hereby amended by the insertion of the following section after section 23:

“23A. (1) The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require a taxable person, as a condition of his supplying goods or services under a taxable supply, to give security, or further security, of such amount and in such manner and form as they may determine, for the payment of any tax which is, or may become, due from him from the date of service on him of a notice in writing to that effect.

(2) Where notice is served on a person in accordance with subsection (1) the person may, on giving notice to the Revenue Commissioners within the period of twenty-one days from the date of the service of the notice, appeal the requirement of giving any security under subsection (1) to the Appeal Commissioners.”.

Amendment of section 25 (appeals) of Principal Act.

187. —Section 25 of the Principal Act is hereby amended—

(a) in subsection (1) by the insertion after paragraph (aa) (inserted by the Act of 1991) of the following paragraph:

“(ab) the deeming, in accordance with section 37, of a person to have made supplies in the course or furtherance of business,”,

and

(b) in subsection (2) by the substitution of “section 11 (1B), 23 or 23A” for “section 11 (1B) or 23”.

Amendment of section 26 (penalties generally) of Principal Act.

188. —Section 26 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1982):

(i) by the substitution of “, 19 or 19A” for “or 19”, and

(ii) by the substitution of “£1,200” for “£800”,

(b) in subsection (2) by the substitution of “£750” for “£500”,

(c) in subsection (2A) (inserted by the Act of 1982) by the substitution of “£750” for “£500”,

(d) in subsection (3) by the substitution of “£750” for “£500”,

(e) in subsection (3A) (inserted by the Act of 1973) by the substitution of “£1,000” for “£800”, and

(f) by the insertion of the following subsection after subsection (3A):

“(3B) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 23A shall be liable to a penalty of £1,200 in respect of each such supply.”.

Amendment of section 27 (fraudulent returns etc.) of Principal Act.

189. —Section 27 of the Principal Act is hereby amended—

(a) in subsection (1):

(i) by the insertion after “invoice,” of “registration number, monthly control statement, claim,”, and

(ii) by the substitution of the following paragraph for paragraph (b):

“(b) the amount, or in the case of fraud, twice the amount of the difference between—

(i) the amount of tax properly payable by, or refundable to, such person if the said return, invoice, registration number, monthly control statement, claim, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration had been correct, and

(ii) the amount of tax (if any) paid, or claimed by way of refund.”,

(b) in subsections (3) and (7) by the insertion after “invoice,” in each place where it occurs, of “registration number, monthly control statement, claim,”,

(c) by the insertion of the following subsection after subsection (9):

“(9A) (1) Where goods—

(a) were supplied at the rate of zero per cent. subject to the condition that they were to be dispatched or transported outside the State in accordance with subparagraph (a), (b) or (c) of paragraph (i) of the Second Schedule and the goods were not so dispatched or transported,

(b) were acquired without payment of value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 in another Member State as a result of the declaration of an incorrect registration number, or

(c) are being supplied by a taxable person who has not complied with the provisions of section 9 (2),

the goods shall be liable to forfeiture.

(2) Whenever an officer authorised by the Revenue Commissioners reasonably suspects that goods are liable to forfeiture in accordance with subsection (1) the goods may be detained by the said officer until such examination, enquiries or investigations as may be deemed necessary by the said officer, or by another authorised officer of the Revenue Commissioners, have been made for the purpose of determining to the satisfaction of either officer whether or not the goods were so supplied or acquired.

(3) When a determination referred to in subsection (2) has been made in respect of any goods, or upon the expiry of a period of two months from the date on which the said goods were detained under the said subsection, whichever is the earlier, the said goods shall be seized as liable to forfeiture or released.”,

(d) in subsection (10) by the substitution of:

(i) “subsection (9) or (9A)” for “subsection (9)”, and

(ii) “the said subsections and any provisions in relation to offences under those Acts shall apply, with any necessary modifications, in relation to the said subsections” for “the said subsection”,

and

(e) by the insertion of the following subsection after subsection (10):

“(11) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of the Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under the provisions of section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983 , in relation to tax, by a person who is not established in the State, or whom he believes is likely to leave the State, he may arrest that person.”.

Amendment of section 28 (assisting in making incorrect returns) of Principal Act.

190. —Section 28 of the Principal Act is hereby amended—

(a) by the insertion after “invoice,” of “monthly control statement, claim,”, and

(b) by the substitution of “£750” for “£500”.

Amendment of section 30 (time limits) of Principal Act.

191. —Section 30 of the Principal Act is hereby amended—

(a) by the insertion after “estimation”, wherever it occurs, of “or assessment”,

(b) by the insertion after “estimate”, wherever it occurs, of “or assessment”, and

(c) by the insertion in subsection (4) (b) after “invoice,” of “monthly control statement,”.

Amendment of section 32 (regulations) of Principal Act.

192. —Section 32 of the Principal Act is hereby amended in subsection (1):

(a) by the insertion of the following paragraphs after paragraph (a):

“(aa) the deduction of tax chargeable in respect of intra-Community acquisitions;

(ab) the manner in which residual tax referred to in section 12 (1) (a) (iib) may be calculated and deducted;

(ac) the manner in which residual tax referred to in section 13 (3A) may be calculated and repaid;

(ad) the repayment, in accordance with section 15 (5A), of tax chargeable on the importation of goods;

(ae) the time and manner in which tax shall be payable in respect of the goods referred to in section 19 (4);

(af) the form of statement required to be furnished in accordance with section 19A, the particulars to be specified therein and the amount or amounts to be applied for the purposes of section 19A (3);

(ag) the supply of goods by tax-free shops in accordance with paragraph (ia) of the Second Schedule;

(ah) the importation of goods consigned to another Member State in accordance with paragraph (iiib) of the Second Schedule;

(ai) the circumstances in which a person may elect not to apply the proviso to subsection (6) (d) of section 3;”,

and

(b) by the insertion in paragraph (i) (inserted by the Act of 1978) of “monthly control statement,” after “invoice,” in each place where it occurs.

Substitution of certain persons for persons not established in the State.

193. —The Principal Act is hereby amended by the substitution of the following section for section 37:

“37. Where a taxable person not established in the State supplies goods or services, the Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, deem a person who—

(a) acts or has acted on behalf of the taxable person in relation to such supplies, or

(b) allows or has allowed such supplies to be made on land owned, occupied or controlled by him,

to have made such supplies in the course or furtherance of business from the date of service on him of a notice in writing to that effect.”.

Amendment of First Schedule to Principal Act.

194. —(1) The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended—

(a) in paragraph (iv) by the insertion of the following subparagraph after subparagraph (b) (inserted by the Act of 1991):

“(bi) provision of facilities of the kind to which paragraph (viia) of the Sixth Schedule refers,”,

(b) in paragraph (viii) (inserted by the Act of 1985) by the deletion in paragraph (a) of “to which section 11 (7) relates”,

(c) by the substitution of the following paragraph for paragraph (xvii):

“(xvii) promotion of (other than in the course of the provision of facilities of the kind specified in paragraph (viia) of the Sixth Schedule), or the admission of spectators to, sporting events,”,

(d) in paragraph (xviii) by the substitution of “, supply and importation” for “and supply”, and

(e) in paragraph (xxiii) by the deletion of “for its members”.

(2) The First Schedule to the Principal Act is hereby further amended—

(a) in paragraph (xviii) (as amended by subsection (1) of this section) by the substitution of “supply, intra-Community acquisition or importation” for “supply and importation”, and

(b) in paragraph (xxiv) by the insertion of “, other than a supply of goods of a kind specified in section 3 (1) (g),” after “supply of goods”.

Amendment of Second Schedule to Principal Act.

195. —(1) The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—

(a) by the insertion of the following paragraph after paragraph (v) (inserted by the Act of 1978):

“(va) the supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (b) of paragraph (v) relates;”, and

(b) in paragraph (xii) (inserted by the Act of 1985):

(i) by the substitution of “paragraph (iv) of the Sixth Schedule” for “paragraph (xic) of the Sixth Schedule”,

(ii) by the substitution of the following subparagraph for subparagraph (b):

“(b) other beverages, including water and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but not including—

(I) tea and preparations thereof,

(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof,

(III) milk and preparations and extracts thereof, or

(IV) preparations and extracts of meat, yeast, or egg,”,

(iii) by the substitution of the following subparagraph for subparagraph (c):

“(c) ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any such product or such similar product,”,

(iv) in subparagraph (d):

(I) in clause (I) by the insertion after “bakery products” of “, whether cooked or uncooked,”, and

(II) in clause (II) by the insertion after “in the course of baking” of “, frying”, and

(v) by the substitution of the following subparagraph for subparagraph (e):

“(e) any of the following when supplied for human consumption without further preparation, namely—

(I) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch,

(II) savoury products made from cereal or

grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products,

(III) popcorn, and

(IV) salted or roasted nuts whether or not in shells;”.

(2) The Second Schedule to the Principal Act is hereby further amended—

(a) by the substitution of the following paragraphs for paragraph (i) (inserted by the Act of 1985):

“(i) The supply of goods—

(a) subject to a condition that they are to be transported directly by or on behalf of the person making the supply—

(I) outside the Community, or

(II) to a registered person within the customs-free airport,

(b) dispatched or transported from the State to a person registered for value-added tax in another Member State,

(c) being new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State,

(d) by a registered person within a free port to another registered person within a free port,

(e) by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port;

(ia) the supply of goods by tax-free shops, in such amounts and subject to such conditions as may be specified in regulations, to travellers departing the State;”,

(b) in paragraph (iii) by the substitution of “outside the Community” for “outside the State”,

(c) by the insertion of the following paragraphs after paragraph (iii):

“(iiia) intra-Community transport services involving the carriage of goods to and from the Azores or Madeira;

(iiib) subject to and in accordance with regulations, the importation of goods which, at the time of the said importation, are consigned to another Member State;”,

(d) in paragraph (vi) (inserted by the Act of 1978):

(i) by the deletion in subparagraph (a) of “from the State”,

(ii) by the insertion in subparagraph (b) of “(iiia)” after “(iii)”, and

(iii) by the substitution in subparagraph (c) of “Community” for “State”,

and

(e) by the substitution of the following paragraph for paragraph (xvi) (inserted by the Act of 1978):

“(xvi) the supply of services, to a person not established in the Community, consisting of work on movable goods acquired or imported for the purpose of undergoing such work within the Community and subsequently exported;”.

Amendment of Third Schedule to Principal Act.

196. —The Third Schedule (inserted by the Act of 1991) to the Principal Act is hereby amended—

(a) by the substitution in paragraph (ii) of “paragraph (xi) of the Sixth Schedule or paragraph (xi) (b) of the Seventh Schedule” for “paragraphs (xiib) (b) or (xiv) of the Sixth Schedule”, and

(b) by the insertion in subparagraph (a) of paragraph (vi) after “goods” of “(other than in the course of the provision of facilities of the kind specified in paragraph (viia) of the Sixth Schedule)”.

Amendment of Sixth Schedule to Principal Act.

197. —(1) The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended in paragraph (i)—

(a) by the insertion in subparagraph (b) after “not including” of “gas of a kind specified in subparagraph (bi),”, and

(b) by the insertion of the following subparagraph after subparagraph (b):

“(bi) motor vehicle gas within the meaning of section 42 (1) of the Finance Act, 1976 ,”.

(2) The Principal Act is hereby further amended by the substitution of the following Schedule for the Sixth Schedule:

“SIXTH SCHEDULE

Goods and Services Chargeable at the Rate Specified in Section 11 (1) (d)

(i) (a) Coal, peat and other solid substances held out for sale solely as fuel,

(b) electricity:Provided that this subparagraph shall not apply to the distribution of any electricity where such distribution is wholly or mainlyin connection with the distribution of communications signals,

(c) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind specified in paragraph (i) of the Seventh Schedule, gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,

(d) hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of the Hydrocarbon (Heavy) Oil Regulations, 1989 (S.I. No. 121 of 1989)), other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations;

(ii) the provision of food and drink of a kind specified in paragraph (xii) of the Second Schedule in a form suitable for human consumption without further preparation—

(a) by means of a vending machine,

(b) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or

(c) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied;

(iii) the supply, in the course of the provision of a meal, of goods of a kind specified in subparagraph (c), (d) or (e) of paragraph (xii) of the Second Schedule, and fruit juices other than fruit juices chargeable with a duty of excise—

(a) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or

(b) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied;

(iv) the supply of food and drink (other than beverages specified in subparagraph (a) or (b) of paragraph (xii) of the Second Schedule) which is, or includes, food and drink which—

(a) has been heated for the purpose of enablingit to be consumed at a temperature above the ambient air temperature, or

(b) has been retained heated after cooking for the purpose of enabling it to be consumed at a temperature above the ambient air temperature, or

(c) is supplied, while still warm after cooking, for the purpose of enabling it to be consumed at a temperature above the ambient air temperature,

and is above the ambient air temperature at the time of supply;

(v) promotion of and admissions to cinematographic performances;

(vi) promotion of and admissions to live theatrical or musical performances, excluding—

(a) dances, and

(b) performances specified in paragraph (viii) of the First Schedule;

(vii) entertainment services, other than dances and circuses, supplied in fairgrounds by travelling showmen where, in any particular case, the total period spent in any one locality in relation to a series of successive performances does not exceed 19 consecutive days and an interval of at least one month elapses before the next performance in the same locality;

(viii) services consisting of the acceptance for disposal of waste material;

(ix) admissions to 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 (viiia) of the First Schedule;

(x) services supplied in the course of their profession by veterinary surgeons;

(xi) agricultural services consisting of—

(a) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting,

(b) disinfecting and ensilage of agricultural products,

(c) destruction of weeds and pests and dusting and spraying of crops and land,

(d) lopping, tree felling and similar forestry services.”.

(3) The Sixth Schedule to the Principal Act (as amended by this Act) is hereby further amended—

(a) by the insertion of the following paragraph after paragraph (vii):

“(viia) the provision by a person other than a non-profit making organisation of facilities for taking part in sporting activities;”,

and

(b) in paragraph (xi) by the insertion after subparagraph (a) of the following subparagraph:

“(ai) stock-minding, stock-rearing, farm relief services and farm advisory services (not being services of the kind specified in paragraph (xxii) of the Seventh Schedule),”.

Insertion of Seventh Schedule in Principal Act.

198. —The Principal Act is hereby amended by the insertion after the Sixth Schedule (inserted by this Act) of the following Schedule:

“SEVENTH SCHEDULE

Goods and Services Chargeable at the Rate Specified in Section 11 (1) (e)

(i) Motor vehicle gas within the meaning of section 42 (1) of the Finance Act, 1976 ;

(ii) every work of art being—

(a) a painting, drawing or pastel, or any combination thereof, executed entirely by hand, excluding hand-decorated manufactured articles and plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,

(b) an original lithograph, engraving, or print, or any combination thereof, produced directly from lithographic stones, plates or other engraved surfaces, which are executed entirely by hand,

(c) an original sculpture or statuary, excluding mass-produced reproductions and works or craftsmanship of a commercial character, or

(d) subject to and in accordance with regulations, an article of furniture, silver, glass or porcelain, whether hand-decorated or not, specified in the said regulations, where it is shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, other than goods specified in subparagraph (a), (b) or (c);

(iii) literary manuscripts certified by the Director of the National Library as being of major national importance and of either cultural or artistic importance;

(iv) telecommunications services (including the supply of goods and services incidental thereto) supplied by Bord Telecom Éireann or by any person licensed in accordance with subsection (1) of section 111 of the Postal and Telecommunications Services Act, 1983 , other than services of the kind specified in paragraph (d), (e) or (f) of subsection (3) of section 87 of the said Act;

(v) articles of personal clothing and textile handkerchiefs, excluding—

(a) articles of clothing made wholly or partly of fur skin, other than garments merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material, and

(b) articles of personal clothing of a kind specified in paragraphs (xvii) and (xviii) of the Second Schedule;

(vi) (a) fabrics, yarn, thread and leather, of a kind normally used in the manufacture of clothing, including elastics, tapes and padding materials in the form supplied for the manufacture of clothing, and

(b) yarn of a kind normally used in the manufacture of clothing fabrics;

(vii) articles of personal footwear, other than articles of personal footwear of a kind specified in paragraph (xix) of the Second Schedule;

(viii) sole and upper leather of a kind normally used for the manufacture and repair of footwear, and also soles, heels and insoles of any material;

(ix) corrective spectacles and contact lenses, including parts thereof;

(x) services consisting of—

(a) the repair or maintenance of movable goods,

or

(b) the alteration of second-hand movable goods, other than such services specified in paragraph (v), (va) or (xvi) of the Second Schedule, but excluding the provision in the course of any such repair, maintenance or alteration service of—

(I) accessories, attachments or batteries, or

(II) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds;

(xi) (a) services consisting of work on immovable goods, other than services specified in—

(i) paragraph (xi) of the Sixth Schedule or subparagraph (b),

(ii) paragraph (ii) of the Third Schedule,

or

(b) services consisting of the routine cleaning of immovable goods;

(xii) services consisting of the care of the human body, excluding such services specified in the First Schedule, but including services supplied in the course of a health studio business or similar business;

(xiii) services supplied in the course of their profession by jockeys;

(xiv) the supply to a person of photographic prints (other than goods produced by means of a photocopying process), slides or negatives, which have been produced from goods provided by that person;

(xv) goods being—

(a) photographic prints (other than goods produced by means of a photocopying process), mounted or unmounted, but unframed,

(b) slides and negatives, and

(c) cinematographic and video film,

which record particular persons, objects or events, supplied under an agreement to photograph those persons, objects or events;

(xvi) the supply by a photographer of—

(a) negatives which have been produced from film exposed for the purpose of his business, and

(b) film which has been exposed for the purposes of his business;

(xvii) photographic prints produced by means of a vending machine which incorporates a camera and developing and printing equipment;

(xviii) services consisting of—

(a) the editing of photographic, cinematographic and video film, and

(b) microfilming;

(xix) agency services in regard to a supply specified in paragraph (xiv);

(xx) instruction in the driving of mechanically propelled road vehicles, not being education, training or retraining of the kinds specified in paragraph (ii) of the First Schedule;

(xxi) services of an auctioneer, solicitor, estate agent or other agent, directly related to the supply of immovable goods used for the purposes of an Annex A activity;

(xxii) farm accountancy or farm management services.”.

O.J. No. L145,13 June 1977, page 1.

O.J. No. L367, 31 December 1991, page 1.