S.I. No. 285/1966 - Wholesale Tax (Exempted Activities) (No. 2) Order, 1966.

S.I. No. 285 of 1966.

WHOLESALE TAX (EXEMPTED ACTIVITIES) (No. 2) ORDER, 1966.

I, CHARLES J. HAUGHEY, Minister for Finance, in exercise of the powers conferred on me by section 3 (5) (b) of the Finance (No. 2) Act, 1966 (No. 22 of 1966), hereby order as follows :

1. This Order may be cited as the Wholesale Tax (Exempted Activities) (No. 2) Order, 1966.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of section 3 (5) of the Finance (No. 2) Act, 1966 , exempted.

SCHEDULE.

Sales on and after the 1st day of January, 1967, of newspapers and periodicals which, in the opinion of the Revenue Commissioners, are concerned with and are published for the advancement of religion, and are predominantly and consistently religious in content and viewpoint.

GIVEN under my Official Seal, this 30th day of December, 1966.

CHARLES J. HAUGHEY,

Minister for Finance.

EXPLANATORY NOTE.

This Order removes from the scope of the Wholesale Tax, with effect from he 1st January, 1967, sales of certain religious newspapers and periodicals.