Date-stamp loading
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
  Version 2 of 2    

Schedule 3, Part 4 Certain supplies with reduced rate at 1 January 1991: Special provisions in accordance with Article 118 of Council Directive No. 2006/112/EC of 28 November 2006 (paras. 15-21)

Repealed from 1 November 2010

Non-residential immovable goods

15.

(1) The supply of immovable goods, other than immovable goods used or to be used for residential purposes.

(2) Services consisting of the development of immovable goods (not being goods referred to in paragraph 9(1)) and work on those goods (including the installation of fixtures), where the value of any movable goods supplied under an agreement relating to the services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.

(3) Services consisting of the routine cleaning of immovable goods (not being immovable goods referred to in paragraph 9(2)).

Concrete works

16.

(1) The supply of concrete that is ready to pour, but excluding the margin scheme supply of the concrete.

(2) The supply of blocks of concrete of a kind that comply with the specification contained in the Standard Specification (Concrete Building Blocks, Part 1, Normal Density Blocks) Declaration 1987 (Irish Standard 20: Part 1: 1987),

Comparing proposed amendment...