S.I. No. 324/1983 - Value-Added Tax (Refund of Tax) (No. 16) Order, 1983. 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 1983 S.I. No. 324/1983 - Value-Added Tax (Refund of Tax) (No. 16) Order, 1983. S.I. No. 324/1983 - Value-Added Tax (Refund of Tax) (No. 16) Order, 1983. AmendmentsLeasuithe S.I. No. 324 of 1983. VALUE-ADDED TAX (REFUND OF TAX) (No. 16) ORDER, 1983. I, ALAN M. DUKES, 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. 16) Order, 1983.
(2)This Order shall be deemed to have come into operation on the 1st day of May, 1983. 2. In this Order— ( a ) "the Act" means the Value-Added Tax Act, 1972 ; ( b ) "sea-fishing vessel" means a sea-fishing boat which— (
- i)is registered in accordance with the Merchant Shipping (Registry, Lettering and Numbering of Fishing Boats) (Regulations) Order, 1927 (S.R. & O., No. 105 of 1927), and (
- ii)is registered under the Mercantile Marine Act, 1955 (No. 29 of 1955); ( c ) "hydrocarbon oil" means hydrocarbon oil of a kind specified in paragraph (
- i)(
- c)of the Sixth Schedule to the Act. 3. A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax on the supply to or importation by him of hydrocarbon oil used for combustion in the engine of a sea-fishing vessel in the course of a sea-fishing business carried on by him and who fulfils to the satisfaction of the said Commissioners the conditions which are specified in paragraph 4 of this Order, shall be entitled to be repaid the amount of tax so borne or paid. 4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are— ( a ) he shall claim a refund of the tax concerned 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 invoices, provided in accordance with section 17
(12)(
- a)(
- i)of the Act, or by the production of receipts for tax paid on goods imported, establish the amount of tax borne or paid to which the claim relates; ( c ) he shall establish that he is not a person who is registered in the register maintained under section 9 of the Act, nor a person required under the provisions of that section to furnish the particulars specified for registration; ( d ) except where the Revenue Commissioners otherwise allow, the claim for a refund of tax shall be made in respect of hydrocarbon oil used within a period or periods of three months. GIVEN under my Official Seal, this 25th day of October, 1983. ALAN M. DUKES, Minister for Finance. EXPLANATORY NOTE. This Order enables sea-fishermen to reclaim the value-added tax borne or paid by them on the purchase or importation of hydrocarbon oil (marine diesel) for use on a registered sea-fishing vessel. 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