4. The Value-Added Tax (Refund of Tax) (No. 5) Order, 1973 (S.I. No. 70 of 1973), is hereby amended—

(a) by the substitution in paragraph 4 for "5·26 per cent." of "the rate specified for the time being in section 11 (1) (a) of the Act" and, accordingly, the said paragraph 4 shall have effect as set out in the Table to this paragraph:

TABLE

4. A person to whom this Order applies who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax at a rate in excess of the rate specified for the time being in section 11 (1) (a) of the Act in relation to the delivery to or importation by him of any instrument or appliance of a kind commonly used to make a diagnosis, to prevent or treat an illness, to carry out a surgical operation or to carry out scientific research and who fulfils to the satisfaction of the Revenue Commissioners the conditions which are specified in paragraph 5 of this Order shall be entitled to be repaid so much of such tax as is specified in paragraph 6 of this Order.

and

(b) by the substitution of the following paragraph for paragraph 6:

"6. The amount of tax to be repaid to the claimant shall be so much of the amount of tax specified in paragraph 5 (c) of this Order as the person shows to the satisfaction of the Revenue Commissioners to be in excess of—

(a) in case the goods to which the tax specified in paragraph 5 (c) relates were delivered to him within the State, an amount equal to the percentage specified in section 11 (1) (a) of the Act at the time the goods were so delivered to him of the tax-exclusive consideration for the delivery of goods, and

(b) in case the goods were imported by him, an amount equal to the percentage specified in the said section 11 (1) (a) at the time the goods were so imported of the value (within the meaning of section 15 (4) (a) of the Act) of the goods."

GIVEN under my Official Seal, this 17th day of August, 1973.

RICHIE RYAN,

Minister for Finance.