4. Technical amendments.

For the purpose of giving effect to Council Directive 2009/162/EU of 22 December 2009², the Principal Act is amended:

(a) in section 19—

(i) in subsection (1)(g) by inserting “subject to subsection (1A),” before “the appropriation of the goods”, and

(ii) by inserting the following after subsection (1):

“(1A) Subsection (1)(g) does not apply in any case where the goods appropriated by an accountable person for any purpose other than the purposes of his or her business are immovable goods that are acquired or developed by an accountable person on or after 1 January 2011.”,

(b) in section 27—

(i) by substituting in subsection (2) “Subject to subsection (3), the use of immovable goods” for “The use of immovable goods”, and

(ii) by inserting the following after subsection (2):

“(3) Subsection (2) does not apply in the case of immovable goods that are acquired or developed by an accountable person on or after 1 January 2011.”,

(c) in section 31(1)—

(i) by inserting “of heat or cooling energy through heating or cooling networks,” after “the natural gas distribution system,” in both paragraph (a) and paragraph (b)(i), and

(ii) by inserting “situated within the territory of the Community or any network connected to such a system, of heat or cooling energy through heating or cooling networks” after “the natural gas distribution system” in paragraph (b)(ii),

(d) in section 33(5) by substituting the following for paragraph (h):

“(h) services that consist of the provision of access to a natural gas distribution system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to the heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked to those systems;”,

(e) in section 60(2)(a) by inserting the following after subparagraph (ii):

“(iia) expenditure incurred by the accountable person on the acquisition or development, on or after 1 January 2011, of immovable goods forming part of the assets of a business where such goods are used or to be used for any purpose other than those of the accountable person’s business,”,

(f) in section 61(1) by substituting the following for the definition of “non-deductible supplies or activities”:

“ ‘non-deductible supplies or activities’ means the supply of goods or services or the carrying out of activities other than deductible supplies or activities, and, in the case of immovable goods acquired or developed by an accountable person on or after 1 January 2011, includes any activity consisting of the use of those goods, or part of those goods, for any purpose other than the accountable person’s business;”,

(g) in Schedule 1, Part 2, by substituting the following for paragraph 13:

“Gas and electricity services etc.

13. (1) The importation of gas through a natural gas distribution system or any network connected to such a system or fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network.

(2) The importation of electricity.

(3) The importation of heat or cooling energy through heating or cooling networks.”,

(h) in Schedule 1 Part 2 by inserting the following after paragraph 14:

“Imports by certain international bodies

15. (1) The importation of goods by—

(a) the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or

(b) the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,

within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.

(2) The importation of goods by international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, or by members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.”,

and

(i) in Schedule 2 Part 1 by substituting the following for paragraph 5(1):

“5. (1) The supply of goods or services to—

(a) the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or

(b) the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,

within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.

(1A) The supply of goods and services to international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.”.