S.I. No. 9/1964 - Turnover Tax (Exempted Imports) (No. 2) Order, 1964.

S.I. No. 9 of 1964.

TURNOVER TAX (EXEMPTED IMPORTS) (No. 2) ORDER, 1964.

I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by paragraph (f) of subsection (2) of section 64 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows :

1. This Order may be cited as the Turnover Tax (Exempted Imports) (No. 2) Order, 1964.

2. The articles specified in the Schedule to this Order are hereby declared to be articles not chargeable with turnover tax on being imported into the State.

SCHEDULE.

Any ship, boat or other vessel which is intended for commercial fishing purposes and which is registered as a fishing boat under Part 4 of the Merchant Shipping Act, 1894.

Fishing nets and landing nets intended for commercial fishing purposes.

Anchors and grapnels and parts thereof, of iron or steel.

GIVEN under my Official Seal this 20th day of January, 1964.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

This Order exempts from turnover tax on importation fishing boats and certain other equipment used by commercial fishermen for the purposes of their occupation.