66. Tax treatment of horses and greyhounds
(1) The Principal Act is amended -
(a) in section 2(1) by substituting the following for the definition of "livestock":
"'livestock' means live -
(a) cattle, sheep, goats, pigs and deer, and
(b) horses normally intended for use in the preparation of foodstuffs or in agricultural production;",
(b) in section 46(1) -
(i) in paragraph (ca) by substituting ", 13(3) and 13B(1) to (3)" for "and 13(3)",
and
(ii) in paragraph (d) by deleting "and live greyhounds and to the hire of horses",
and
(c) in Schedule 3 -
(i) in paragraph 10 by substituting the following for subparagraph (2):
"(2) Animal insemination services other than the services specified in subparagraphs (4) and (5) of paragraph 13B.",
and