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

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:

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.