Finance Act, 1997

Amendment of section 19 (tax due and payable) of Principal Act.

107.—Section 19 of the Principal Act is hereby amended—

(a) by the insertion of the following subsection after subsection (2):

“(2A) Where a payment is made prior to the 1st day of July, 1997, in respect of a telecommunications service which is to be supplied by a person in the course or furtherance of business from outside the State on or after that date and the place of supply of that service is deemed by virtue of paragraph (e) of subsection (6) of section 5 to be, at the time of its supply, the State, then that payment shall be deemed, for the purposes of subsection (2), to be made on that date.”,

(b) by the deletion of the proviso (inserted by the Act of 1993) to paragraph (a) of subsection (3), and

(c) by the deletion of subsection (6) (inserted by the Act of 1993).