Finance Act, 1969

Amendment of section 64 of Finance Act, 1963.

56.—(1) Section 64 of the Finance Act, 1963 , is hereby amended—

(a) by the substitution of “sections 48 and 50 to 63” for “sections 48 to 63” in subsection (1), and

(b) by the substitution of the following subsection for subsection (2):

“(2) Tax as aforesaid shall not be charged on—

(a) an article the sale of which for delivery within the State would, apart from any exemption in relation to sales of such articles to or by persons of a particular class, be an exempted activity for the purposes of section 48 (2) of this Act,

(b) an article mentioned in the Second Schedule to this Act imported as stock for his business by a registered person who is a dealer in such articles,

(c) an article, not being an article mentioned in the Second Schedule to this Act, imported—

(i) as stock for his business,

(ii) as materials for manufacture,

(iii) as furniture, fittings, office requisites, plant or equipment for his business,

by a registered person,

(d) an article (other than a motor vehicle designed for the conveyance of persons by road or hydrocarbon oil for road transport vehicles) imported by a body corporate which establishes to the satisfaction of the Revenue Commissioners that its main activity consists in the transport of passengers or goods outside the State and that the article is imported for use in its business,

(e) an article imported by the Commissioners of Irish Lights for use in the maintenance of lightships or lighthouses.”

(2) Subsection (1) of this section shall come into operation in respect of articles imported on or after the first day of the month immediately following that in which this Act is passed and, in relation to such articles, the tax provided for by section 47 (1) (b) of the Finance Act, 1963 , shall be charged, levied and paid as if no order had been made under section 64 of the said Act