S.I. No. 11/2001 - Value-Added Tax (Agricultural Intervention Agency) Order, 2001

1. This Order may be cited as the Value-Added Tax (Agricultural Intervention Agency) Order, 2001.

2. This Order shall be deemed to have come into operation on 8 January 2001.

3. The bodies who may become taxable persons by virtue of

section 8

(2A)(a) of the

Value-Added Tax Act, 1972

(No. 22 of 1972) shall (to the extent that such bodies act as an agricultural intervention agency) be taxable persons as respects the categories of supplies specified in the Schedule, where acting as such an intervention agency.

SCHEDULE

Transactions in respect of agricultural products carried out pursuant to regulations on the common organisation of the market in those products.

GIVEN under my Official Seal,

this 27 day of January, 2001.

Charlie McCreevy TD

Minister for Finance.

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 8(2A) (as amended by

section 124

of the

Finance Act, 1995

(No. 8 of 1995)) of the

Value-Added Tax Act, 1972

(No. 22 of 1972), order as follows