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Irish Statutory Instruments
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S.I. No. 180/1972 -- Value-Added Tax (Specified Day) Order, 1972.

S.I. No. 180/1972 -- Value-Added Tax (Specified Day) Order, 1972. 1972 180

S.I. No. 180/1972:

VALUE-ADDED TAX (SPECIFIED DAY) ORDER, 1972.

VALUE-ADDED TAX (SPECIFIED DAY) ORDER, 1972.

I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 1 (1) of the Value-Added Tax Act. 1972 (No. 22 of 1972), hereby order as follows:

1. This Order may be cited as the Value-Added Tax (Specified Day) Order, 1972.

2. The 1st day of November, 1972, is hereby appointed to be the specified day for the purposes of the Value-Added Tax Act, 1972 .

GIVEN under my Official Seal, this 26th day of July, 1972.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

The Value-Added Tax Act, 1972 , provides that value-added tax shall be substituted for the present turnover tax and wholesale tax with effect on and from a day to be specified by Order by the Minister for Finance. This Order appoints the 1st day of November, 1972, as the specified day.

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URL: http://www.bailii.org/ie/legis/num_reg/1972/0180.html