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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1993 S.I. No. 303/1993 - Value-Added Tax (Threshold For Advance Payment) Order, 1993. S.I. No. 303/1993 - Value-Added Tax (Threshold For Advance Payment) Order, 1993. AmendmentsLeasuithe S.I. No. 303 of 1993. VALUE-ADDED TAX (THRESHOLD FOR ADVANCE PAYMENT) ORDER, 1993. I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on me by section 19
(6)(
- h)(inserted by section 92 (
- c)of the Finance Act, 1993 (No. 13 of 1993)) 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 (Threshold for Advance Payment) Order, 1993. 2. In this Order— "the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972); "threshold" means a threshold for the purposes of section 19
(6)of the Act; "due date" means a due date for the purposes of section 19
(6)of the Act. 3. The threshold to be applied for the purposes of section 19
(6)of the Act to the due date which is the 1st day of December, 1993, and to each successive due date thereafter, shall be £300,
- GIVEN under my Official Seal, this 26th day of October,
- BERTIE AHERN, Minister for Finance. EXPLANATORY NOTE. Section 19
(6)of the VAT Act requires that an advance payment of VAT be made in December 1993, and subsequent years, by taxable persons whose net annual VAT liability exceeds a threshold. The Order increases this threshold from £120,000 to £300,000. 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