5. (a) The Organisation shall claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and it shall certify the particulars shown on such claim form to be correct.

(b) The Organisation shall, by the production of an invoice provided in accordance with section 17 (12) (a) (i) of the Value-Added Tax Act, 1972, establish the amount of tax borne in relation to such delivery or rendering.

GIVEN under my Official Seal, this 26th day of September, 1974.

RICHIE RYAN,

Minister for Finance.