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Value-added Tax (Refund of Tax) (No. 21) Order, 1987 (S.I. Number 308 of 1987)

S.I. No. 308/1987
VALUE-ADDED TAX (REFUND OF TAX) (No. 21) ORDER, 1987

I, RAY MACSHARRY, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 21) Order, 1987.

(2) This Order shall be deemed to have come into operation on the 1st day of July, 1987.