S.I. No. 145/1978:

VALUE-ADDED TAX (REFUND OF TAX) (NO. 8) ORDER, 1978.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 8) ORDER, 1978.

I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 8) Order, 1978.

(2) This Order shall be deemed to have come into operation on the 1st day of November, 1972.

2. The Value-Added Tax (Refund of Tax) (No. 1) Order, 1972 ( S.I. No. 267 of 1972 ), is hereby amended by the substitution of the following subparagraph for subparagraph (d) of paragraph 4:

"(d) he shall, by the production of a certificate from the Department of Agriculture, Roinn na Gaeltachta or the Irish Land Commission, as may be appropriate, or such other documentary evidence as may be acceptable to the Revenue Commissioners, establish that, in relation to outlay on any of the matters specified in clauses (i) and (ii) of subparagraph (b) of this paragraph, he was paid a grant by the Department of Agriculture, Roinn na Gaeltachta or the Irish Land Commission;".

GIVEN under my Official Seal, this 22nd day of May, 1978.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

This Order amends the existing Order so as to enable refunds to be made to unregistered farmers of the VAT element in outlay by them on farm buildings and land drainage or land reclamation in respect of which grants were paid by the Department of Agriculture, Roinn na Gaeltachta or by the Irish Land Commission. The Order is effective from 1st November, 1972.