5. (a) The Agency 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 Agency 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 supply.

GIVEN under my Official Seal, this 22nd of July, 1980.

MICHAEL O'KENNEDY,

Minister for Finance.