Section 73:

73. Cinematographic films, including royalties. For the purposes of this Schedule— (a) the heading Nos. refer to the heading numbers of Part I of the First Schedule to the Customs Tariff Act; (b) the item Nos. refer to the item Nos. of Part II of the First Schedule to the Customs Tariff Act; V4 – 55 [Issue 10] Value Added Tax Act (c) – (d) “health institution” in items 12 and 55A has the same meaning as in the Private Health Institutions Act; (e) “public service vehicles” in item 27 has the same meaning as in the Road Traffic Act; (f) “contract cars”, in item 27, has the same meaning as in section 75 of the Road Traffic Act; (g) “Outer Islands”, in item 43, has the same meaning as in the Outer Islands Development Corporation Act; (h) “land”, in item 47, means any vacant land or any land or part of it with any building, flat or tenement on it (i) ““services”, in item 50 (f) in relation to— (i) an insurance agent, shall not include services in respect of contracts of life insurance entered into before 10 January 2003; or (ii) an insurance broker or insurance salesman, shall not include services in respect of contracts of life insurance entered into before 1 October 2003; (j) –