95. Amendment of Schedule 3 (goods and services chargeable at the reduced rate) to Principal Act.
(1) Schedule 3 to the Principal Act is amended -
(a) in paragraph 1(1), in paragraph (b) of the definition of "margin scheme supply", by substituting "section 89(3);" for "section 89(3).",
(b) in paragraph 1(1) by inserting the following after the definition of "margin scheme supply":
"'open farm' means a facility the principal function of which is the exhibition (other than on an occasional basis) of animals and agricultural activities, and such exhibition may also include rural heritage.",
and
(c) in paragraph 8 by substituting the following for subparagraph (4):
"(4) Admission to -
(a) exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest (not being services of the kind specified in paragraph 3(5) of Schedule 1), or
(b) built or natural heritage facilities which are open to the public other than on an occasional basis (not being services of the kind specified in paragraph 3(5) of Schedule 1),
but excluding any part of the fee for such admission which relates to goods or services other than such admission.