(1) The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended in paragraph (i) -
(a) by the insertion in subparagraph (b) after "not including" of "gas of a kind specified in subparagraph (bi),", and
(b) by the insertion of the following subparagraph after subparagraph (b):
"(bi) motor vehicle gas within the meaning of section 42(1) of the Finance Act, 1976,".
(2) The Principal Act is hereby further amended by the substitution of the following Schedule for the Sixth Schedule:
"SIXTH SCHEDULE Goods and Services Chargeable at the Rate Specified in Section 11(1)(d)
(a) Coal, peat and other solid substances held out for sale solely as fuel,
(b) electricity:Provided that this subparagraph shall not apply to the distribution of any electricity where such distribution is wholly or mainlyin connection with the distribution of communications signals,
(c) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form,