4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are that he shall—

(a) claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners, and certify the particulars shown on such claim form to be correct,

(b) establish the amount of tax borne or paid to which the claim relates by the production of invoices or other documents, provided in accordance with section 17 (12) (a) (i) of the Act, or by the production of receipts for tax paid on goods imported,

(c) establish that he is not entitled to remission, repayment or deduction of the tax under any other provision of the Act, or under any instrument made under statute administered by the Revenue Commissioners in respect of the supply or importation of the qualifying goods.

GIVEN under my Official Seal, this 8th day of December, 1987.

RAY MACSHARRY,

Minister for Finance