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Amendment of section 32 (regulations) of Principal Act.
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111.—Section 32 of the Principal Act is amended in subsection (1)—
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(a) by inserting the following after paragraph (t):
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“(ta) specifying the circumstances or conditions under which development work on immovable goods is not treated as being on behalf of, or to the benefit of, a person;”,
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(b) by inserting the following after paragraph (ww):
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“(www) the circumstances, terms and conditions under which a letting of immovable goods constitutes a letting in the short-term guest sector or holiday sector, or under which accommodation is or is not holiday accommodation (within the meaning of paragraph (xiii) of the Sixth Schedule);”,
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and
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(c) in subsection (2A) by substituting “paragraph (w), (ww) or (www) of subsection (1)” for “subsection (1)(w) or (1)(ww)”.
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