S.I. No. 249 of 2013

VALUE-ADDED TAX (REFUND OF TAX) (RESCUE BOATS AND RELATED EQUIPMENT) ORDER 2013

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 103 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) and having regard to the purposes referred to in subsection (2A) of that section, hereby order as follows: