S.I. No. 351/1989 - Value-Added Tax (Refund of Tax) (Revocation) Order, 1989.

1. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (Revocation) Order, 1989.

(2) This Order shall come into operation on the 21st day of December, 1989.

2. The Value-Added Tax (Refund of Tax) (No. 10) Order, 1979 (

S.I. No. 275 of 1979

) and the Value Added Tax (Refund of Tax) (No. 13) Order, 1980 (

S.I. No. 263 of 1980

), are hereby revoked.

GIVEN under my Official Seal this 19th day of December, 1989.

ALBERT REYNOLDS,

Minister for Finance.

EXPLANATORY NOTE.

This Order provides for the revocation of VAT Refund Orders Nos. 10 (

S.I. No. 275 of 1979

) and 13 (

S.I. No. 263 of 1980

). This revocation is consequent on the coming into effect on 21 December 1989 of the Disabled Drivers (Tax Concessions) Regulations 1989 (

S.I. No. 340 of 1989

), which provide for new arrangements for refunds of VAT and excise duty to disabled drivers.

S.I. No. 351 of 1989.

VALUE-ADDED TAX (REFUND OF TAX) (REVOCATION) ORDER, 1989.

I, ALBERT REYNOLDS, Minister for Finance, in exercise of the powers conferred on me by

section 20

(3) of the

Value-Added Tax Act, 1972

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