S.I. No. 192/1972 - Value-Added Tax (Appointed Day) Order, 1972.

S.I. No. 192 of 1972.

VALUE-ADDED TAX (APPOINTED DAY) ORDER, 1972.

I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 9 (4) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1. This Order may be cited as the Value-Added Tax (Appointed Day) Order, 1972.

2. The 1st day of September, 1972, is hereby appointed to be the appointed day for the purpose of section 9 of the Value-Added Tax Act, 1972 .

GIVEN under my Official Seal, this 10th day of August, 1972.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

Section 9 of the Value-Added Tax Act, 1972 , provides for the registration of persons who would be accountable for value-added tax if that tax were chargeable as on and from the appointed day. This Order appoints the 1st day of September, 1972, as the appointed day.