S.I. No. 206/1963 - Turnover Tax (Exempted Activities) (No. 8) Order, 1963.

S.I. No. 206 of 1963.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 8) 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. 8) 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 water by Local authorities.

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

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

Where water is supplied by local authorities and is paid for separately from the rates the transaction is a sale of goods and would be liable to Turnover Tax. This Order exempts such sales from the tax.