Value-Added Tax Act, 1972

Extension of certain Acts.

38.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “and value-added tax” before “but no other tax or duty”.

(2) Section 1 of the Imposition of Duties Act, 1957 , is hereby amended by the insertion in paragraph (gg) (inserted by the Finance Act, 1963 ) after “turnover tax” of “or value-added tax”, but no order shall be made under that Act for the purposes of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.

(3) Section 39 of the Inland Revenue Regulation Act, 1890 , is hereby amended by the insertion of “value-added tax,” before “stamp duties”.

(4) The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading “Bill of Exchange or Promissory Note”:

“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of value-added tax”.