S.I. No. 1/1964 - Turnover Tax (Exempted Activities) (No. 11) Order, 1964.

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 11) Order, 1964.

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.

Repairing and servicing (including the supplying of parts, accessories, materials and substances, other than petrol or autodiesel, in the course of and for the purposes of such repairing and servicing) any article the sale of which is mentioned as an exempted activity in the First Schedule to the

Finance Act, 1963

, or is declared by the Minister for Finance by order to be an exempted activity for the purposes of subsection (2) of section 48 of that Act.

GIVEN under my Official Seal, this 1st day of January, 1964.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

This Order exempts from Turnover Tax receipts from repairing and servicing articles if the articles are such that sales thereof would be exempt. The exemption covers labour charges and also charges for spare parts and other items used in connection with the repairing or servicing but does not cover the supply of petrol or autodiesel.

S.I. No. 1 of 1964.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 11) ORDER, 1964.

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