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

(a) such a person has borne or paid tax which became chargeable on or after the 27th day of January, 1994, in respect of the supply of goods to, the intra-Community acquisition of goods by, or the importation of goods by, such person where such goods are qualifying goods,

(b) such person is a qualifying body or, if such person is not a qualifying body, the qualifying goods have been, or are to be, donated by such person 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 medical research laboratory or by any other body of persons operating a medical research laboratory, and

(d) such person is not entitled, under any provision of the Act or under any instrument other than this Order made under statute administered by the Revenue Commissioners, to a deduction or repayment of the tax borne or paid in respect of the supply of goods to, the intra-Community acquisition of goods by or the importation of goods by such person where such goods are qualifying goods,

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, such person shall be entitled to be repaid the full tax so borne or paid.

GIVEN under my Official Seal, this 15th day of February, 1995.

RUAIRÍ QUINN,

Minister for Finance.