S.I. No. 216/1963:

TURNOVER TAX (EXEMPTED IMPORTS) (NO. 1) ORDER, 1963.

TURNOVER TAX (EXEMPTED IMPORTS) (NO. 1) ORDER, 1963.

I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by paragraph (f) of subsection (2) of section 64 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows:

1. This Order may be cited as the Turnover Tax (Exempted Imports) (No. 1) Order, 1963.

2. The articles specified in the Schedule to this Order are hereby declared to be articles not chargeable with turnover tax on being imported into the State.

SCHEDULE.

1. Articles mentioned in the first column of the Schedule to the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962, ( S.I. No. 163 of 1962 ) as amended, at any of the following tariff heading numbers:

2. An article which is being imported by a body corporate which establishes to the satisfaction of the Revenue Commissioners that its main activity consists in the transport of passengers or goods outside the State and that the article is being imported for use in its business.

3. An article which is being imported by the Commissioners of Irish Lights for the maintenance of lightships or lighthouses.

GIVEN under my Official Seal this 31st day of October, 1963.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

This Order exempts from turnover tax on importation certain heavy plant and machinery used in the building trade, certain plant and equipment used by C.I.E., goods imported by certain sea and air transport companies for use in their business and goods imported for the maintenance of lightships and lighthouses.