S.I. No. 180/1972 - Value-Added Tax (Specified Day) Order, 1972.
Statutory Text (3 Articles)
1. This Order may be cited as the Value-Added Tax (Specified Day) Order, 1972.
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.
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