S.I. No. 202/1963:

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 4) ORDER, 1963.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 4) ORDER, 1963.

I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by paragraph (b) of subsection (2) of section 48 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows:--

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 4) Order, 1963.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of subsection (2) of section 48 of the Finance Act, 1963 , exempted.

SCHEDULE.

Sales of asphalt, bitumen, pitch and tar in the form in which those substances are commonly supplied for the construction of roads.

GIVEN under my Official Seal, this 29th day of October, 1963.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

This Order removes from the scope of the Turnover Tax sales of certain materials commonly used in the construction of roads.