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Amendment of section 15 (charge of tax on imported goods) of Principal Act.
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178.—Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—
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(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1985):
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“(1) Tax shall be charged on the importation of goods at whichever of the rates specified in section 11 (1) is the appropriate rate in respect of such goods.”,
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(b) by the deletion of subsection (2),
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and
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(c) by the insertion of the following subsection after subsection (5):
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“(5A) The Revenue Commissioners shall, in accordance with regulations, repay the tax chargeable on the importation of goods where the goods have been dispatched or transported:
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(a) to another Member State from outside the Community, and
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(b) to a person, other than an individual, who is not registered for value-added tax in that other Member State:
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Provided that this subsection shall only apply where it is shown to the satisfaction of the Revenue Commissioners that the goods in question have been subject to value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 in that other Member State.”.
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