|
|
Amendment of section 5 (supply of services) of Principal Act.
|
94.— Section 5 of the Principal Act is amended in subsection (3) by substituting the following for paragraphs (a) to (d):
|
|
| |
“(a) the use of goods forming part of the assets of a business—
|
|
| |
(i) for the private use of a taxable person or of such person’s staff, or
|
|
| |
(ii) for any purposes other than those of the taxable person’s business,
|
|
| |
where the tax on such goods is wholly or partly deductible,
|
|
| |
(b) the supply of services carried out free of charge by a taxable person for such person’s own private use or that of the staff of such person or for any purposes other than those of such person’s business,
|
|
| |
(c) the supply by a taxable person of services for the purposes of such person’s business where the tax on such services, were they supplied by another taxable person, would not be wholly deductible.”.
|
