Finance Act, 1989

Amendment of Sixth Schedule to Principal Act.

63.—The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended—

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

“(ia) 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 of 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);

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


(b) by the insertion of the following paragraph after paragraph (ix):

“(ixa) corrective spectacles and contact lenses, including parts thereof;”.