OpenLegislation

Article 3

Original text. Later amendments are not shown.

In article 2—

(a)

in the definition of “the Act”, for “1983” there shall be substituted “1994”;

(b)

after the definition of “the Manx Act”, there shall be inserted—

  • ““building materials” means any goods the supply of which would be zero-rated if supplied by a taxable person to a person to whom he is also making a supply of a description within either item 2 or item 3 of Group 5, or item 2 of Group 6, of Schedule 8 to the Act;”

(c)

in the definition of “caravan”, for “item 1 of Group 11 of Schedule 5 to the Act” there shall be substituted “item 1 of Group 9 of Schedule 8 to the Act”; and