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Special Committee Value-Added Tax (Amendment) Bill, 1977 debate -
Thursday, 16 Nov 1978

SECTION 26.

I move amendment No. 47:

In page 25, subsection (2), line 33, after " 1976 " to insert " the Finance Act, 1978.".

As there are typographical errors in amendment No. 47 it is considered necessary to correct the amendment by (a) the insertion of "," after " 1976 " and (b) the insertion of "," for "." after " the Finance Act, 1978 ". The amendment would then read "In page 25, subsection (2), line 33, after " 1976," to insert " the Finance Act, 1978,".

Amendment to amendment, agreed to.
Amendment, as amended, agreed to.

I move amendment No. 48:

In page 25, subsection (3), line 36, after " Act " to insert ", other than section 24,".

This amendment has the effect of bringing section 24 into effect immediately on enactment and not, as for the remaining provisions, on a date to be decided by ministerial order. Section 24 is concerned with the amendment of the Imposition of Duties Act, 1957.

Is there any reason for this section being singled out?

The order making the excise changes will have to be prepared and made by the Government before the date on which the provisions of the Bill generally will come into operation. The excise changes would be made at the same time but if we did not have this amendment this excise changes order could not be made until the Bill was brought into operation. This would leave a notional gap.

Amendment agreed to.
Section 26, as amended, agreed to.
SCHEDULE 1.

I move amendment No. 49:

In page 26, column (3), after " Section 36." to insert the following:

" Paragraph (ii) of the Second Schedule.".

Amendment agreed to.
Schedule 1, as amended. agreed to.
SCHEDULE 2.

I move amendment No. 50:

In page 26, at reference number 1, in the fourth column, to delete " 3 (3),".

Amendment agreed to.

I move amendment No. 51:

In page 27, at reference number 26, in column (4), to delete " 23 (1), 23 (2),".

Amendment agreed to.
Schedule 2, as amended, agreed to.
Title agreed to.

The suggested report of the Committee is as follows :

The Special Committee have considered the Bill and has made amendments thereto. The Bill, as amended, is reported to the Dáil.

Report agreed to.

Ordered to report to the Dáil accordingly.

The Committee concluded its business at 12.10 p.m.

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