S.I. No. 207/1963:

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 9) ORDER, 1963.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 9) ORDER, 1963.

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:

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 9) Order, 1963.

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.

SCHEDULE.

The letting on hire of any article the sale of which is mentioned as an exempted activity in the First Schedule to the Finance Act, 1963 , or is declared by the Minister for Finance by order to be an exempted activity for the purposes of subsection (2) of section 48 of that Act.

GIVEN under my Official Seal, this 29th day of October, 1963.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

This Order exempts the hire of articles from the Turnover Tax if the articles are such that sales thereof would be exempt.