S.I. No. 305/1999 - Value-Added Tax (Refund of Tax) (Amendment) Order, 1999.

1. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (Amendment) Order, 1999.

(2) This Order shall be deemed to have come into operation on the 1st day of April, 1999.

2. Paragraph 2(1) of the Value-Added Tax (Refund of Tax) (No. 28) Order, 1996 (

S.I. No. 98 of 1996

), is hereby amended by the substitution in the definition of “qualifying vehicle” of “2,700 millimetres in height” for “3,000 millimetres in height and of “950 millimetres in floor height” for 1,000 millimetres in floor height”.

GIVEN under my Official Seal this 27th day of September, 1999.

CHARLIE McCREEVY

Minister for Finance.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

S.I. No. 98 of 1996

provides for a full repayment of VAT incurred by exempt coach operators on touring coaches of certain dimensions. This Order amends the S.I. to allow touring coaches of lesser dimensions in height and floor height to qualify for the repayment.

I, CHARLIE McCREEVY, Minister for Finance, in exercise of the powers conferred on me by

section 20

(3) (as amended by

section 184

(1)(c) of the

Finance Act, 1992

(No. 9 of 1992)) of the

Value-Added Tax Act, 1972

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