Finance Act, 1975

Amendment of section 13 of Value-Added Tax Act, 1972.

52.Section 13 of the Value-Added Tax Act, 1972 , is hereby amended by the insertion, after subsection (2), of the following subsection:

“(2A) (a) With effect on and from the 1st day of March, 1975, notwithstanding any other provision of this Act or of regulations—

(i) subsection (1) and section 17 (2) shall not apply to deliveries of live cattle, and

(ii) dealers in livestock and auctioneers (including persons operating a livestock mart) shall not be treated as persons required under this section to issue invoices in respect of the delivery of live cattle.

(b) (i) This subsection shall expire at the end of the appointed day.

(ii) In this paragraph ‘the appointed day’ means the 30th day of June, 1976, or such day before that day as the Minister may specify by order under this paragraph.

(iii) The reference in paragraph (c) of subsection (3) to an order under that subsection shall be construed as including a reference to an order under this paragraph and paragraph (c) shall have effect accordingly.”.