S.I. No. 412/1986 - Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986.
S.I. No. 412 of 1986. | ||
IMPOSITION OF DUTIES (No. 283) (VALUE-ADDED TAX) ORDER, 1986. | ||
The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 38 (2) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows. 1. This Order may be cited as the Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986. 2. This Order shall come into operation on the 1st day of January, 1987. 3. Section 1 (1) of the Value-Added Tax Act, 1972 is hereby amended by the substitution in the definition of "livestock" of ", pigs and deer" for "and pigs". 4. This Order and the Value-Added Tax Acts, 1972 to 1986, shall be construed together. | ||
GIVEN under the Official Seal of the Government, this day of 11th | ||
December, 1986. | ||
GARRET FITZGERALD. | ||
The Taoiseach. | ||
EXPLANATORY NOTE. | ||
The effect of this Order is to reduce the rate of VAT on the supply and importation of live deer from 25 per cent to 2.4 per cent. |