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16 1981



Value-Added Tax

Principal Act.

42. —In this Part “the Principal Act” means the Value-Added Tax Act, 1972 .

Amendment of section 1 (interpretation) of Principal Act.

43. —Section 1(1) of the Principal Act is hereby amended, with effect as on and from the 1st day of November, 1972, by the insertion in the definition of “development” after “correspondingly” of—

“, and

in this definition ‘building’ includes, in relation to a transaction, any prefabricated or like structure in respect of which the following conditions are satisfied:

(a) the structure—

(i) has a rigid roof and one or more rigid walls and, except in the case of a structure used for the cultivation of plants, a floor,

(ii) is designed so as to provide for human access to, and free movement in, its interior,

(iii) is for a purpose that does not require that it be mobile or portable, and

(iv) does not have or contain any aids to mobility or portability,


(b) (i) neither the agreement in respect of the transaction nor any other agreement between the parties to that agreement contains a provision relating to the rendering of the structure mobile or portable or the movement or re-location of the structure after its erection, and

(ii) the person for whom the structure is constructed, extended, altered or reconstructed signs and delivers, at the time of the transaction, to the person who constructed, extended, altered or reconstructed the structure a declaration of his intention to retain it on the site on which it is at that time located”.

Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

44. —Section 12(2) of the Principal Act is hereby amended by the substitution of “refunded to the taxable person in accordance with section 20(1)” for “repaid to the taxable person”.

Amendment of section 20 (refund of tax) of Principal Act.

45. —Section 20 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (1):

“(1) Where, in relation to a return lodged under section 19 or a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, as respects any taxable period, the amount of tax, if any, actually paid to the Collector-General in accordance with section 19 together with the amount of tax, if any, which qualified for deduction under section 12 exceeds the tax, if any, which would properly be payable if no deduction were made under the said section 12, they shall refund the amount of the excess less any sums previously refunded under this subsection or repaid under section 12 and may include in the amount refunded any interest which has been paid under section 21.”.