S.I. No. 313/1997 - Finance Act, 1997 (Commencement of Sections 101 and 113) Order, 1997. 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 1997 S.I. No. 313/1997 - Finance Act, 1997 (Commencement of Sections 101 and 113) Order, 1997. S.I. No. 313/1997 - Finance Act, 1997 (Commencement of Sections 101 and 113) Order, 1997. AmendmentsLeasuithe S.I. No. 313 of 1997. FINANCE ACT, 1997 (COMMENCEMENT OF SECTIONS 101 AND 113) ORDER, 1997. I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 166
(10)(f) of the Finance Act, 1997 (No. 22 of 1997), hereby order as follows:
- This Order may be cited as the Finance Act, 1997 (Commencement of Sections 101 and 113) Order,
- The 1st day of September, 1997, is hereby appointed as the date on which sections 101 and 113 of the Finance Act, 1997 (No. 22 of 1997), shall take effect. GIVEN under my Official Seal, this 14th day of July,
- Charlie McCreevy Minister for Finance. EXPLANATORY NOTE This Order appoints the 1st day of September, 1997 as the date for coming into operation of sections 101 and 113 of the Finance Act, 1997 . Section 101 amends section 8
(3)(a) of the VAT Act to provide that a farmer whose supplies of horticultural products to final consumers exceed or are likely to exceed £40,000 per annum, or whose supplies of a combination of retail agricultural products and agricultural services exceed or are likely to exceed £20,000 per annum is obliged to register and account for VAT on such supplies. It also amends the proviso to section 8
(3)of the VAT Act to prevent farmers engaged in the supply of retail horticultural products or agricultural services from separating these activities into smaller units in order to remain under the VAT registration limit. Section 113 amends the Sixth Schedule to the VAT Act to provide for the application of the 12.5 per cent rate of VAT to certain horticultural products. 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