S.I. No. 441/1999 - Value-Added Tax (Refund of Tax To Persons Making Exempt Supplies of Investment Gold) Regulations, 1999. 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 1999 S.I. No. 441/1999 - Value-Added Tax (Refund of Tax To Persons Making Exempt Supplies of Investment Gold) Regulations, 1999. S.I. No. 441/1999 - Value-Added Tax (Refund of Tax To Persons Making Exempt Supplies of Investment Gold) Regulations, 1999. AmendmentsLeasuithe The Revenue Commissioners, in exercise of the powers conferred on them by subsections
(6)(b),
(7)(b) and
(8)(b) of section 6A (inserted by section 122 of the Finance Act, 1999 (No. 2 of 1999)), and section 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby make the following Regulations: 1.
(1)These Regulations may be cited as the Value-Added Tax (Refund of Tax to Persons making Exempt Supplies of Investment Gold) Regulations, 1999.
(2)These Regulations shall come into operation on the 1st day of January,
- In these Regulations Principal Act means the Value-Added Tax Act, 1972 , (No. 22 of 1972).
- A person who is entitled, in accordance with subsection
(6)(b),
(7)(b) or
(8)(
- b)of section 6A of the Principal Act, to claim a refund of the tax charged, paid or deferred in the circumstances specified in those subsections, shall claim such refund of tax— (
- a)by completing such claim form as may be provided for that purpose by the Revenue Commissioners and certifying that the particulars shown on such claim form are correct, (
- b)by establishing the amount of tax borne by production, where requested to do so by the Revenue Commissioners, of invoices or import documents, and (
- c)by establishing that such person is not entitled to repayment of the tax under any other provision of the Principal Act, any Regulations made thereunder or of any other Act or instrument made under statute administered by the Revenue Commissioners. GIVEN this 24th day of December, 1999. JOSEPHINE FEEHILY, Revenue Commissioner. EXPLANATORY NOTE (This note is not part of the instrument and does not purport to be a legal interpretation.) Section 6A of the VAT Act provides, inter alia, for a refund, in certain circumstances, of VAT incurred on the purchase, intra-Community acquisition and importation of gold, including investment gold, where the subsequent supply of that gold is exempt from VAT. These Regulations set out the procedures for claiming such refunds. 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