Finance Act, 1982

Amendment of section 15 (charge of tax on imported goods) of Principal Act.

84.—(1) Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended by—

(a) the substitution in subsection (2) of “(xva)” for “(xv)”, and

(b) the insertion after subsection (6) of the following subsection:

“(6A) Regulation 26 of the Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ), is hereby revoked and tax charged under section 2 (1) (b) shall, in accordance with the provisions of the Customs Consolidation Act, 1876 , and of other law in force in the State relating to customs, as applied to tax by subsection (6) and regulations thereunder, be paid in the manner and at the time that it would have been payable if that regulation had not been made.”.

(2) Subsection (1)(a) shall have, and be deemed to have had, effect as on and from the 1st day of May, 1982.