5. The Second Schedule to the Principal Act is hereby amended—

(a) by the substitution of the following paragraph for paragraph (ia) (inserted by the Finance Act, 1994 (No. 13 of 1994));

“(ia) subject to such conditions and in such amounts as may be specified in regulations—

(a) the supply of goods, in a tax-free shop approved by the Revenue Commissioners, to travellers departing the State for a place outside the Community, or

(b) the supply, other than by means of a vending machine, of food, drink and tobacco products on board a vessel or aircraft to passengers departing the State for another Member State, for consumption on board that vessel or aircraft;”,

and

(b) by the insertion in paragraph (vb) (inserted by the Finance Act, 1993 (No. 13 of 1993)) after “paragraph (v)” of “but not including goods for supply on board such vessels or aircraft to passengers for the purpose of those goods being carried off such vessels or aircraft”.

GIVEN under my Official Seal, this 30th day of June, 1999.

CHARLIE McCREEVY,

Minister for Finance.