Finance Act, 1989

Amendment of First Schedule to Principal Act.

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

(a) by the insertion of the following subparagraph after subparagraph (g) of paragraph (i) (inserted by the Finance Act, 1987 ):

“(gg) the management of an undertaking which is a collective investment undertaking within the meaning of section 18 of the Finance Act, 1989, other than services specified in subparagraph (g);”,

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

“(iii) professional services of a medical nature, other than services specified in paragraph (iiib), but excluding such services supplied in the course of carrying on a business which consists in whole or in part of selling goods;”,

(c) by the insertion after paragraph (iiia) (inserted by the Finance Act, 1986 ) of the following paragraph:

“(iiib) professional services of a dental or optical nature;”,


(d) by the substitution in paragraph (ix) of “subparagraph (g) or (gg) of paragraph (i)” for “paragraph (i) (g)”.