S.I. No. 412/1986 - Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986.

1. This Order may be cited as the Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986.

2. This Order shall come into operation on the 1st day of January, 1987.

3.

Section 1

(1) of the

Value-Added Tax Act, 1972

is hereby amended by the substitution in the definition of "livestock" of ", pigs and deer" for "and pigs".

4. This Order and the Value-Added Tax Acts, 1972 to 1986, shall be construed together.

GIVEN under the Official Seal of the Government, this day of 11th

December, 1986.

GARRET FITZGERALD.

The Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to reduce the rate of VAT on the supply and importation of live deer from 25 per cent to 2.4 per cent.

S.I. No. 412 of 1986.

IMPOSITION OF DUTIES (No. 283) (VALUE-ADDED TAX) ORDER, 1986.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), and

section 38

(2) of the

Value-Added Tax Act, 1972

(No. 22 of 1972), hereby order as follows.