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Value-added Tax (Refund of Tax) (No. 14) Order, 1980 (S.I. Number 264 of 1980)

3. This Order applies to the following persons:

(a) a body of persons in its capacity as a person operating a hospital;

(b) a university, college, school or similar educational body in its capacity as a person operating a medical research laboratory;

(c) a research institution in its capacity as a person operating a medical research laboratory.