Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012
S.I. No. 201 of 2012
VALUE-ADDED TAX (REFUND OF TAX) (FLAT-RATE FARMERS) ORDER 2012
I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 103 (as amended by section 85(e) of the Finance Act 2012 (No. 9 of 2012)) of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), and having regard to the purposes of subsection (2A) of that section, hereby order as follows:
1. This Order may be cited as the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012.