S.I. No. 278/1992 - Value-Added Tax (Determination in Regard To Tax) Regulations, 1992.

1. These Regulations may be cited as the Value-Added Tax (Determination in Regard to Tax) Regulations, 1992.

2. These Regulations shall come into operation on the 1st day of January, 1993.

3. In these Regulations—

"the Act" means the

Value-Added Tax Act, 1972

;

"a determination" means a determination made for the purposes of section 11 (1B) of the Act.

4. A determination shall be in writing, shall contain the particulars of the determination, shall be signed by the officer making the determination and shall bear the date upon which it is so signed.

5. Determinations concerning two or more matters may be included in the same document.

6. Regulation 23 of the Value-Added Tax Regulations, 1979 (

S.I. No. 63 of 1979

) is hereby revoked.

GIVEN this 29th day of September, 1992.

F. CASSELLS.

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations set out the form and content of a determination made by the Revenue Commissioners for the purposes of Section 11 (1B) of the Act. They revoke and replace Regulation 23 of the Value-Added Tax Regulations, 1979 (S.I. 63 of 1979).

S.I. No. 278 of 1992.

VALUE-ADDED TAX (DETERMINATION IN REGARD TO TAX) REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by

sections 11

and

32

of the

Value-Added Tax Act, 1972

(No. 22 of 1972), hereby make the following Regulations