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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Déardaoin, 19 Deireadh Fómhair, 1978.Thursday, 19th October, 1978.1. The Committee met at 11 a.m. 2. Members Present. The following members were present:— Deputy Reynolds (in the Chair), the Minister for Finance, Deputies Peter Barry, Vincent Brady, Callanan, Cogan, Fitzsimons, Horgan, McCreevy, Ciarán P. Murphy and Woods. 3. Consideration of Bill. The Committee took the Bill into consideration. (i) Section 1 agreed to. (ii) Section 2. Amendment proposed (Minister for Finance): “In page 3, between lines 17 and 18, to insert the following: ‘ “‘agricultural produce’ has the meaning assigned to it by section 8;”, “‘agricultural service’ has the meaning assigned to it by section 8;” ’,”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 3, between lines 19 and 20, to insert the following: ‘ “‘farmer’ has the meaning assigned to it by section 8;”, “‘flat-rate addition’ has the meaning assigned to it by section 12A;”, “‘flat-rate farmer’ has the meaning assigned to it by section 12A;” ’,”. Amendment agreed to. Section, as amended, agreed to. (iii) Section 3 agreed to. (iv) Section 4. Amendment proposed (Minister for Finance): “In page 4, to delete lines 46 to 50, and to substitute the following: ‘public.”, (c) by the insertion of the following subsection: “(1B) The provision of electricity, gas and any form of power, heat, refrigeration or ventilation shall be deemed, for the purposes of this Act, to be a supply of goods and not a supply of services.”, and (d) by the substitution for subsection (3) of the following subsection: “(3) (a) The supply by auction of goods being— (i) livestock, horses, greyhounds, vegetables, fruit, flowers, poultry, eggs or fish, or (ii) immovable goods supplied in circumstances in which tax is not chargeable, shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the auctioneer. (b) The supply through an estate agent or other agent of— (i) livestock, horses or greyhounds, or (ii) immovable goods supplied in circumstances in which tax is not chargeable, shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the agent.”.’.”. Amendment agreed to. Section, as amended, agreed to. (v) Section 5. Amendment proposed (Minister for Finance): “In page 5, line 7, after ‘drink’ to insert ‘,of a kind specified in paragraph (xii) of the Second Schedule,’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 5, to delete lines 21 to 41 and to substitute the following: ‘(3) Any of the following shall, if so provided by regulations, and in accordance therewith, be deemed, for the purposes of this Act, to be a supply of services by a person for consideration in the course or furtherance of his business— (a) the use of goods forming part of the assets of his business for purposes other than those of his business, (b) the supply by him of services for his own private or personal use and the supply by him of services free of charge for the private or personal use of his staff or for any purposes other than those of his business, (c) the supply of services for his own private or personal use or that of his staff, for the supply of which he provides materials or facilities or towards the cost of which he contributes in whole or in part. (d) the supply by him of services, other than those referred to in the preceding paragraphs of this subsection, for the purposes of his business except where tax on such services, if it were chargeable, would be wholly deductible under section 12.’.”. Amendment agreed to. Further consideration of the Bill adjourned. 4. Adjournment. The Committee adjourned at 1.10 p.m. until 11 a.m. on Thursday, 26th October, 1978. |
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