Finance Act, 1969

Amendment of section 11 of Finance (No. 2) Act, 1966.

60.—(1) Section 11 of the Finance (No. 2) Act, 1966 , is hereby amended 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, or by persons other than persons of a particular class, be an exempted activity for the purposes of section 3 (5) of this Act,

(b) an article imported—

(i) by a manufacturer registered under section 4 of this Act and intended for use as materials or as stock for his business, or

(ii) by any other person registered under that section and intended for use as stock for his business,

(c) 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 for use in its business,

(d) 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 2 (b) of the Finance (No. 2) Act, 1966 , shall be charged, levied and paid as if no order had been made under section 11 of the said Act.