S.I. No. 271/1966 - Turnover Tax (Exempted Activities) (No. 16) Order, 1966.

S.I. No. 271 of 1966.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 16) ORDER, 1966.

I, CHARLES J. HAUGHEY, Minister for Finance, in exercise of the powers conferred on me by paragraph (b) of subsection (2) of section 48 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows:—

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 16) Order, 1966.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purpose of subsection (2) of section 48 of the Finance Act, 1963 , exempted.

SCHEDULE.

Sales of sound radio-broadcasting reception apparatus and parts thereof to an institution or society

(1) which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, and

(2) which shows to the satisfaction of the Revenue Commissioners that the articles are intended for the use of blind persons.

GIVEN under my Official Seal, this 21st day of December, 1966.

CHARLES J. HAUGHEY,

Minister for Finance.

EXPLANATORY NOTE.

The effect of this Order is to exempt from Turnover Tax and Wholesale Tax sales of wireless sets and parts to certain societies which operate for the welfare of the blind and issue the sets on loan to blind persons. A similar exemption from Customs duty has been in operation for some years.