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Ministerial orders.
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85.— The Principal Act is amended—
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(a) in section 2(1), in the definition of “exempted activity”, by substituting the following for paragraph (b):
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“(b) a supply of any goods or services of a kind specified in Schedule 1;”,
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(b) in section 52(2) by substituting the following for paragraph (a):
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“(a) The Minister may by order amend Schedule 1.”,
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(c) in section 103(1) by substituting “Subject to subsection (2A), the Minister” for “The Minister”,
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(d) in section 103(2) by substituting “Subject to subsection (2A), the Minister” for “The Minister”, and
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(e) in section 103 by inserting the following after subsection (2):
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“(2A) Where the Minister makes an order under this section, the Minister, in making the order, shall have regard to one or both of the following:
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(a) the nature or purpose, including any social purpose, of the goods or services to which the refund the subject of the order relates;
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(b) the nature or purpose of the person referred to in subsection (1) in relation to the goods or services to which the refund the subject of the order relates.
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(2B) Where the Minister makes an order under this section, the Minister may specify requirements in the order, to be complied with by the person referred to in subsection (1) after the refund the subject of the order has been paid to him or her, relating to—
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(a) the carrying out of a review—
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(i) at such time, or
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(ii) upon the occurrence of such event,
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as may be specified in the requirement concerned, to ascertain whether the conditions specified in the order continue to be fulfilled in relation to that person, or in relation to the goods or services to which such refund relates, or both, and
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(b) the repayment to the Revenue Commissioners of all or part of such refund, as specified in the requirement concerned, if, following such review, it is ascertained that one or more of those conditions—
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(i) is no longer fulfilled, or
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(ii) has, at any stage after such refund has been paid to that person, temporarily ceased to be fulfilled.”.
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