(1) The Principal Act is amended -
(a) in section 16 by inserting the following after subsection (3):
(a) In this subsection -
'dealing in scrap metal' means the purchase, sale, resale or recovery of scrap metal;
'recovery', in relation to scrap metal, means any activity carried on for the purposes of reclaiming, recycling or re-using, in whole or in part, scrap metal and any activities related to such reclamation, recycling or re-use;
'scrap metal' includes scrapped metal and metal waste originating from, or extracted from, the processing of metals, metal derived from vehicles, metal derived from construction and demolition waste, machine parts and metal items no longer useable in their original form due to their breaking, obsolescence, shearing, wearing or the like, and also includes goods listed in paragraphs (1) to (3) of Annex VI of the VAT Directive.
(b) Notwithstanding section 56, where a taxable person carries on a business in the State, which consists of or includes deali
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