Finance Act, 1989

Amendment of section 20 (refund of tax) of Principal Act.

59.—Section 20 (3) (as amended by the Act of 1978) of the Principal Act is hereby amended in paragraph (a) by the substitution of “shall, in relation to the supply to such person of goods or services of a kind so specified”, for “in relation to the supply to such person of goods or services of a kind so specified shall”, and the said paragraph (a), as so amended, is set out in the Table to this section.

TABLE

(3) (a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order shall, in relation to the supply to such person of goods or services of a kind so specified, be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him in relation to such supply as does not qualify for deduction under section 12 in computing his liability to tax.