Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986.

S.I. No. 412/1986 - Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986. S.I. No. 412 of 1986. IMPOSITION OF DUTIES (No. 283) (VALUE-ADDED TAX) ORDER, 1986. The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 38 (2) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows. 1. This Order may be cited as the Imposition of Duties (No. 283) (Value-Added Tax) Order, 1986. 2. This Order shall come into operation on the 1st day of January, 1987. 3. Section 1 (1) of the Value-Added Tax Act, 1972 is hereby amended by the substitution in the definition of "livestock" of ", pigs and deer" for "and pigs". GIVEN under the Official Seal of the Government, this day of 11th December, 1986. GARRET FITZGERALD. The Taoiseach. EXPLANATORY NOTE. The effect of this Order is to reduce the rate of VAT on the supply and importation of live deer from 25 per cent to 2.4 per cent.