Value-Added Tax (Amendment) Act, 1978

Amendment of section 32 of Principal Act.

21.—Section 32 of the Principal Act is hereby amended—

(a) by the substitution in subsection (1) of the following paragraphs for paragraphs (b), (e), (g) and (p):

“(b) the treatment under section 5 (3) of the use and services specified therein as services supplied by a person for consideration in the course of business:

(e) the manner in which, notwithstanding section 11 (3), any amount may be apportioned;

(g) the determination, under section 14, of a person's tax liability for any period by reference to moneys received and the adjustments, including a charge of tax, which may be made when a person becomes entitled to determine his tax liability in the manner aforesaid or, having been so entitled, ceases to be so entitled or ceases to be a taxable person;

(p) matters consequential on the death of a registered person or his becoming subject to any incapacity including the treatment of a person of such class or classes as may be specified in the regulations as a person carrying on the business of the deceased or incapacitated person;”,

(b) by the deletion of paragraph (w) of the said subsection (1), and

(c) by the insertion after subsection (2) of the following subsection:

“(2A) Regulations under this section for the purposes of section 5 (7), subsection (1) or (2) of section 13 or subsection (6) or (7) of section 15 shall not be made without the consent of the Minister for Finance.”.