S.I. No. 201/1963:

TURNOVER TAX (No. 2) REGULATIONS, 1963.

TURNOVER TAX (No. 2) REGULATIONS, 1963.

ARRANGEMENT OF REGULATIONS.

Regulation.

1. Short title and commencement.

2. Interpretation.

3. Furnishing of particulars (entertainments).

4. Limitations (exempted activities).

S.I. No. 201 of 1963.

TURNOVER TAX (No. 2) REGULATIONS, 1963.

The Revenue Commissioners, in exercise of the powers conferred on them by section 52 of the Finance Act, 1963 (No. 23 of 1963), hereby make the following Regulations:

1.--(1) These Regulations may be cited as the Turnover Tax (No. 2) Regulations, 1963.

(2) These Regulations shall come into operation on the 1st day of November, 1963.

2. In these Regulations "the Act" means the Finance Act, 1963 .

3. Where--

(a) moneys are received in respect of any entertainment as defined in section 1 of the Finance (New Duties) Act, 1916 (including any ball or dance),

(b) the person providing the entertainment has hired the premises in which the entertainment takes place, and

(c) subsection (3) of section 47 of the Act does not apply,

the proprietor of the premises shall, within a period of nine days following the end of the month in which the entertainment takes place, furnish to the Collector-General the following particulars:

(i) the name and address of the person to whom the premises are hired,

(ii) the period covered by the hiring,

(iii) the purpose for which the premises were hired, and

(iv) the amount of the hiring charge.

4.--(1) The limitations set out in the subsequent paragraphs of this Regulation are hereby specified for the purposes of section 48 of and the First Schedule to t he Act.

(2) Sales of stone which has been cut, dressed or otherwise processed (exclusive of sales of stone which has been merely broken or crushed) shall not be exempted activities.

(3) Sales of cement which are within either of the following classes shall not be exempted activities:

(a) sale of a quantity less than one hundredweight,

(b) sale in a mixture which includes a substance other than cement, water, earth, stone, gravel or sand.

(4) Sale of seeds, fertilisers and other materials and substances (other than animal feeding-stuffs and animal medicines) of a kind used in large quantities by farmers and fishermen for the purposes of their occupation which are within either of the following classes shall not be exempted activities:

(a) sale not exceeding £1 in value,

(b) sale in which the materials or substances are of a kind also commonly used for any purpose other than farming or fishing.

(5) Sales of animal feeding-stuffs or animal medicines which are packaged, sold or otherwise designated as feeding or medicine for dogs, cats, cage birds or other domestic pets shall not be exempted activities.

(6) Sales of plant, machinery and equipment in general use by farmers and fishermen which are within either of the following classes shall not be exempted activities:

(a) sale of a lawnmower,

(b) sale of other plant, machinery or equipment which is not in general use by farmers and fishermen for the purposes of their occupation or which is also in general use for any purpose other than farming or fishing.

(7) Sales of petrol, autodiesel, paraffin and lubricating oils and greases shall not be exempted activities.

GIVEN this 29th day of October, 1963.

J. C. DUIGNAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations which come into force on 1st November, 1963, are supplementary to the Turnover Tax Regulations, 1963 ( S.I. No. 157 of 1963 ) which came into force on 19th August, 1963.

Sections 47 and 48 of the Finance Act, 1963 , provide, in relation to entertainments which take place in hired premises, that in certain circumstances the person providing the entertainment is the accountable person, and in other circumstances, the proprietor of the premises is the accountable person. The present Regulations provide that if the proprietor of the hired premises is not himself the accountable person in relation to any entertainment which takes place therein he shall furnish certain particulars to enable the accountable person to be identified.

The Regulations also prescribe limitations in regard to activities specified in the First Schedule to the Act as exempt, subject to limitation by regulation.