Section 5 of the Principal Act is amended in subsection (3) by substituting the following for paragraphs (a) to (d):
"(a) the use of goods forming part of the assets of a business -
(i) for the private use of a taxable person or of such person's staff, or
(ii) for any purposes other than those of the taxable person's business,
where the tax on such goods is wholly or partly deductible,
(b) the supply of services carried out free of charge by a taxable person for such person's own private use or that of the staff of such person or for any purposes other than those of such person's business,
(c) the supply by a taxable person of services for the purposes of such person's business where the tax on such services, were they supplied by another taxable person, would not be wholly deductible.".