S.I. No. 192/1972 - Value-Added Tax (Appointed Day) Order, 1972.
Statutory Text (3 Articles)
1. This Order may be cited as the Value-Added Tax (Appointed Day) Order, 1972.
2. The 1st day of September, 1972, is hereby appointed to be the appointed day for the purpose of
section 9
of the
Value-Added Tax Act, 1972
.
GIVEN under my Official Seal, this 10th day of August, 1972.
SEOIRSE Ó COLLA,
Minister for Finance.
EXPLANATORY NOTE.
Section 9
of the
Value-Added Tax Act, 1972
, provides for the registration of persons who would be accountable for value-added tax if that tax were chargeable as on and from the appointed day. This Order appoints the 1st day of September, 1972, as the appointed day.
S.I. No. 192 of 1972.
VALUE-ADDED TAX (APPOINTED DAY) ORDER, 1972.
I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by
section 9
(4) of the
Value-Added Tax Act, 1972
(No. 22 of 1972), hereby order as follows