S.I. No. 204/1963 - Turnover Tax (Exempted Activities) (No. 6) Order, 1963.

(2)of section 48 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows:

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 6) Order,
3. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of subsection

(2)of section 48 of the Finance Act, 1963 , exempted. SCHEDULE. PART I. Sales of articles (other than hand tools) of any of the following descriptions, namely:— Lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics). Excavating, levelling, boring and extracting machinery, stationary or mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers and extractors. Air compressors. Machines designed, constructed and intended for use in manufacturing, processing, spreading and finishing asphalt, bitumen, tar, tarmacadam, concrete and mortar (including concrete blocks and beams). Motor vehicles designed, constructed and intended for the transport of goods or materials. Works trucks, mechanically propelled, of the types used in factories or warehouses for short distance transport or handling of goods. Tractors. Machine-tools for working wood, metal, metallic carbides, stone, ceramics, concrete, asbestos-cement and like mineral materials, or for working glass in the cold. Electrical generating sets other than generating sets for use in cycles, motor vehicles, domestic appliances, or hand tools. Internal combustion piston engines other than those capable of being used in motor vehicles designed for the carriage of persons by road. Stationary engines. Road rollers. Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone, ores or other mineral substances. Pumps for pumping water, sludge and concrete. Steam and other vapour generating boilers. PART II. Trailers designed for traction by a mechanically propelled vehicle, including semi-trailers for articulated motor vehicles, but not including caravans. PART III. Equipment, tools and parts which are specially designed for use with any of the articles specified in Parts I and II of the Schedule to this Order and are not normally used for any other purpose. GIVEN under my Official Seal, this 29th day of October, 1963. SÉAMAS Ó RIAIN, Minister for Finance. EXPLANATORY NOTE. This Order exempts from the Turnover Tax sales of certain items of heavy plant, machinery and equipment used mainly in connection with major building operations. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais