Finance Act, 1993

Goods and services chargeable at the rate specified in section 11 (1) (c) of Principal Act.

96.—The Principal Act is hereby amended by the substitution of the following Schedule for the Third Schedule (inserted by the Act of 1991):

“THIRD SCHEDULE

Goods and Services chargeable at the Rate Specified in Section 11 (1) (c).

(i) Immovable goods being a domestic dwelling for which a contract with a private individual has been entered into before the 25th day of February, 1993, for such supply;

(ii) services specified in paragraph (xiii) of the Sixth Schedule, under an agreement made before the 25th day of February, 1993, and at charges fixed at the time of the agreement for such supply;

(iii) services specified in subparagraph (a) of paragraph (xv) of the Sixth Schedule, under an agreement made before the 25th day of February, 1993, and at charges fixed at the time of the agreement for such supply.”.