(1) The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended -
(a) by the insertion of the following paragraph after paragraph (v) (inserted by the Act of 1978):
"(va) the supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (b) of paragraph (v) relates;", and
(b) in paragraph (xii) (inserted by the Act of 1985):
(i) by the substitution of "paragraph (iv) of the Sixth Schedule" for "paragraph (xic) of the Sixth Schedule",
(ii) by the substitution of the following subparagraph for subparagraph (b):
"(b) other beverages, including water and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but not including -
(I) tea and preparations thereof,
(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof,
(III) milk and preparations and extracts thereof, or
(IV) preparations and extracts of meat, yeast,