S.I. No. 206/1963 -- Turnover Tax (Exempted Activities) (No. 8) Order, 1963.
S.I. No. 206/1963: TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 8) ORDER, 1963. |
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TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 8) ORDER, 1963. |
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I, SÉAMAS Ó RIAIN, 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: |
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1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 8) Order, 1963. |
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2. The activity specified in the Schedule to this Order is hereby declared to be, for the purposes of subsection (2) of section 48 of the Finance Act, 1963 , exempted. |
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SCHEDULE. |
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Sales of water by Local authorities. |
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GIVEN under my Official Seal, this 29th day of October, 1963. |
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SÉAMAS Ó RIAIN, |
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Minister for Finance. |
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EXPLANATORY NOTE. |
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Where water is supplied by local authorities and is paid for separately from the rates the transaction is a sale of goods and would be liable to Turnover Tax. This Order exempts such sales from the tax. |
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