S.I. No. 208/1963 - Turnover Tax (Exempted Activities) (No. 10) Order, 1963.

S.I. No. 208 of 1963.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 10) ORDER, 1963.

I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by paragraph (b) of subsection (2) of section 48 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows:

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 10) Order, 1963.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of subsection (2) of section 48 of the Finance Act, 1963 , exempted.

SCHEDULE.

Sales (other than sales of hydrocarbon oils for road transport or sales of motor vehicles designed for the conveyance of persons by road) to bodies corporate which establish to the satisfaction of the Revenue Commissioners that their main activity consists of the transport of passengers or goods outside the State or the maintenance of lightships or lighthouses.

GIVEN under my Official Seal, this 29th day of October, 1963.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

This Order provides for the removal from the scope of the Turnover Tax of sales to shipping companies, air transport companies, and the Commissioners of Irish Lights, of goods required by them for the purposes of their activities.