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Value-added Tax (Refund of Tax) (No. 28) Order, 1996 (S.I. Number 98 of 1996)

S.I. No. 98/1996
VALUE-ADDED TAX (REFUND OF TAX) (NO. 28) ORDER, 1996

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) (amended by section 184 (1) (c) of the Finance Act, 1992 (No. 9 of 1992)) 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. 28) Order, 1996.

(2) This Order shall be deemed to have come into operation on the 23rd day of January, 1996.