3. Where a person establishes to the satisfaction of the Revenue Commissioners that—

(a) he has borne or paid tax which became chargeable on or after the 29th day of January, 1992, in respect of the supply to, or importation by, him of qualifying goods,

(b) he is a qualifying body or, if he is not such a body, the qualifying goods have been, or are to be, donated by him to a qualifying body,

(c) no part of the funds used, or to be used, in the purchase of the qualifying goods was, or is to be, provided, directly or indirectly, by the State, or by any board established by or under statute, or by any public or local authority, or by the qualifying body which has purchased the qualifying goods or to which they have been, or are to be, donated, or by any body of persons associated with such qualifying body in the operation of a hospital, or by any other body of persons operating a hospital, and

(d) in respect of the supply or importation of qualifying goods, he is not entitled to repayment of the tax under any provision of the Act or under any instrument other than this Order made under statute administered by the Revenue Commissioners,

and the person completes such claim form as may be provided for the purpose by the Revenue Commissioners and certifies the particulars shown on such claim form to be correct, he shall be entitled to be repaid the full tax so borne or paid.

(4) The Value-Added Tax (Refund of Tax) (No. 20) Order, 1987 (S.I. No. 10 of 1987), is hereby revoked.

GIVEN under my Official Seal, this 31st day of March, 1992.

BERTIE AHERN,

Minister for Finance.