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1972_si_180 IE

S.I. No. 180/1972 - Value-Added Tax (Specified Day) Order, 1972.

3 Articles / Provisions · Ireland
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Statutory Text (3 Articles)

ISB SI

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

ISB SI

2. The 1st day of November, 1972, is hereby appointed to be the specified day for the purposes of the

Value-Added Tax Act, 1972

.

GIVEN under my Official Seal, this 26th day of July, 1972.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

The

Value-Added Tax Act, 1972

, provides that value-added tax shall be substituted for the present turnover tax and wholesale tax with effect on and from a day to be specified by Order by the Minister for Finance. This Order appoints the 1st day of November, 1972, as the specified day.

ISB SI

S.I. No. 180 of 1972.

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

I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 1 (1) of the Value-Added Tax Act. 1972 (No. 22 of 1972), hereby order as follows

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