S.I. No. 203/1963 - Turnover Tax (Exempted Activities) (No. 5) Order, 1963.

S.I. No. 203 of 1963.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 5) ORDER, 1963.

I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by paragraph (b) of subsection (2) of section 48 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows:

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 5) Order, 1963.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of subsection (2) of section 48 of the Finance Act, 1963 , exempted.

SCHEDULE.

Sales of articles of steel or aluminium of a kind commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) which are angles, tees, joists, channels, bars (square, rectangular or round), tubes, plates and wire, in the form of beams, joists, stanchions, trusses, purlins, stays, bases, stiffeners, frames and reinforcement, whether fabricated or assembled or not, including shuttering, curtain walling, piling and scaffolding, and the fittings, bolts, nuts and rivets used in the assembly thereof, but not including door or window frames (other than curtain walling), doors, partitioning or other internal fittings.

GIVEN under my Official Seal, this 29th day of October, 1963.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

This Order removes from the scope of the Turnover Tax sales of structural steel and aluminium in the form in which those materials are used for major constructional work.