S.I. No. 269/1972 - Value-Added Tax (Refund of Tax) (No. 2) Order, 1972. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1972 S.I. No. 269/1972 - Value-Added Tax (Refund of Tax) (No. 2) Order, 1972. S.I. No. 269/1972 - Value-Added Tax (Refund of Tax) (No. 2) Order, 1972. AmendmentsLeasuithe S.I. No. 269 of 1972. VALUE-ADDED TAX (REFUND OF TAX) (No. 2) ORDER, 1972. 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. This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 2) Order, 1972. 2. A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax in relation to the delivery to him of a boat or ship which is designed for use solely or mainly for the purposes of a sea fishing business and who fulfils to the satisfaction of the said Commissioners all the conditions which are specified in paragraph 3 of this Order shall be entitled to be repaid so much of such tax as is specified in paragraph 4 of this Order. 3. The conditions to be fulfilled by a person referred to in paragraph 2 of this Order are— (
- a)he shall claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct; (
- b)he shall, by the production of sufficient documentary evidence, establish that the outlay in relation to which his claim for a refund of tax arises was incurred in respect of the delivery to him of a ship or boat which was designed for use solely or mainly for the purposes of a sea fishing business; (
- c)he shall, by the production of an invoice provided in accordance with section 17
(12)(
- a)(
- i)of the Value-Added Tax Act, 1972 , or by the production of a receipt for tax paid on goods imported, establish the amount of tax borne or paid in relation to the outlay referred to in subparagraph (
- b)of this paragraph; (
- d)he shall, by the production of a certificate from An Bord lascaigh Mhara or such other documentary evidence as may be acceptable to the Revenue Commissioners, establish that he received from the said Bord Iascaigh Mhara a grant or loan of money in relation to the outlay referred to in subparagraph (
- b)of this paragraph; and (
- e)he shall establish that he is not a person who is registered in the register maintained under section 9 of the Value-Added Tax Act, 1972 , nor a person required under the provisions of that section to furnish the particulars specified for registration. 4. The amount of tax to be repaid to a person referred to in paragraph 2 of this Order shall be so much of the amount of tax established in accordance with paragraph 3 (
- c)of this Order to have been borne or paid as the person shows to the satisfaction of the Revenue Commissioners to be referable solely to outlay referred to in paragraph 3 (
- b)of this Order which relates to the delivery to him of a ship or boat which is designed for use solely or mainly for the purposes of sea fishing and has actually been put to use in a sea fishing business carried on by him. GIVEN under my Official Seal, this 24th day of October, 1972. SEOIRSE Ó COLLA, Minister for Finance. EXPLANATORY NOTE. This Order enables fishermen who are unregistered for value-added tax to be repaid the VAT element in outlay on fishing boats supplied to them. The relief is confined to outlay in respect of which a grant or loan was received from An Bord lascaigh Mhara. 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