I move amendment No. 16d:
In page 19, subsection (1), line 20, to delete "26" and to substitute "19, 21 to 26".
This amendment would have the effect of making section 20 applicable to the charge of tax on imported goods. Section 20 deals with the refund of tax and, as originally drafted, had no relevance in regard to the charge of tax on imports. However, an amendment was inserted in the course of the Committee Stage in the Dáil and this authorises the Minister, by order, to allow repayment of tax in certain circumstances. The tax to be repaid could have been paid on importation and it was intended that the Ministerial order should apply to such tax as well as tax suffered on supplies within the State and the effect of this amendment is to allow a repayment of tax where it has been paid on importation as well as in the ordinary way within the State.