Finance (No. 2) Act, 1966


1.—(1) In this Act, save where the context otherwise requires—

“manufacturer” means a person who carries on in the State a business of making goods or generating electricity or of applying any process in the course of the making of goods or the generation of electricity;

“materials” means, in relation to a manufacturer, goods to which some process is applied by him by way of business in the course of the making of goods, or which are used by him as aforesaid as parts of or accessories for the goods made, or are used directly in the production process but do not become ingredients of the goods;

“regulations” means regulations under section 52 of the Finance Act, 1963;

“selling by retail” means selling goods by way of business otherwise than by wholesale;

“selling by wholesale” means selling goods of any class to a person who sells goods of that class in the course of business;

“taxable goods” means goods the sale of which is not an exempted activity within the meaning of section 3 (5);

“wholesale tax” has the meaning specified in section 2;

reference to persons accountable and accountability in relation to wholesale tax shall be construed by reference to section 3.

(2) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.