Value-added Tax (Refund of Tax) (No. 29) Order, 1996 (S.I. Number 334 of 1996)
11. Where a qualifying person satisfies the requirements for remission of tax under this Order in respect of a supply of goods or services the Revenue Commissioners shall authorise that supply without payment of the tax chargeable and notify the applicant accordingly and such notification shall be valid for three months from the date of its issue,