PART VI.

Turnover Tax.

46. —In this Part of and the First Schedule to this Act, save where the context otherwise requires—

“body of persons” has the same meaning as is given to that expression in section 237 of the Income Tax Act, 1918;

“goods” has the same meaning as in the Sale of Goods Act, 1893;

“hotel” includes any guest house, holiday hostel, holiday camp, motor hotel, motel, coach hotel, motor inn, motor court or tourist court;

“month” means any of the months January to December;

“secretary” includes such persons as are mentioned in subsection (1) of section 106 of the Income Tax Act, 1918, and subsection (1) of section 55 of the Finance Act, 1920;

“tax” means tax chargeable by virtue of this Part of this Act.

47. —(1) With effect on and from the 1st day of November, 1963, a tax, to be called turnover tax, shall, subject to this Part of this Act and the regulations thereunder, be charged, levied and paid—

(a) on moneys received in respect of all or any of the following activities:

(i) sale of goods sold in the course of business (including goods sold before the 1st day of November, 1963),

(ii) hire of goods hired in the course of business (including goods hired before the 1st day of November, 1963),

(iii) provision of services provided in the course of business (including services provided before the 1st day of November, 1963),

(iv) acceptance of bets made or entered into with the holder of a bookmaker's licence under the Betting Act, 1931 ,

(v) acceptance of stakes staked by means of a totalisator to which a licence under the Totalisator Act, 1929 , relates,

(vi) acceptance of stakes staked at gaming to which a licence under Part III of the Gaming and Lotteries Act, 1956 , relates,

(vii) issue of tickets or coupons issued for the purpose of a lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956 , relates,

(viii) acceptance of entry fees in respect of crossword puzzles, competitions and contests promoted through the medium of newspapers and other publications,

(ix) entertainments as defined in Section 1 of the Finance (New Duties) Act, 1916 (including any ball or dance);

(b) on goods imported into the State.

(2) For the purposes of subsection (1) of this section, the moneys received in respect of the acceptance of bets made or entered into with the holder of a bookmaker's licence under the Betting Act, 1931 , shall be the aggregate of the sums of money which by the terms of the bets such holder will be entitled to receive, retain or take credit for if the events which are the subjects of the bets are determined in his favour.

(3) In a case in which the moneys received by the person providing an entertainment referred to in subsection (1) of this section have not in any month exceeded, and are not likely in any month to exceed, £100, and he has hired the premises in which the entertainment takes place, the reference in that subsection to the moneys received in respect of the entertainment shall be construed as a reference to the moneys received by the proprietor of those premises in respect of the hiring.

(4) Moneys received from sales of goods sold by a club or other body of persons to any of its members shall be liable to tax to the same extent as if the sales were made to persons who are not members.

(5) Tax shall not be chargeable under subsection (1) of this section on moneys received in respect of the sale of goods delivered to or the provision of services provided for persons outside the State or on moneys received in respect of admissions to sporting events or in respect of the hiring of premises for the purpose of sporting events.

48. —(1) Save as otherwise provided by this Part of this Act, the person accountable for and liable to pay tax shall be—

(a) in the case of goods sold—the seller,

(b) in the case of goods hired—the person from whom the hirer hired the goods,

(c) in the case of the provision of services—the provider,

(d) in the case of the acceptance of bets made or entered into with the holder of a bookmaker's licence under the Betting Act, 1931 —such holder,

(e) in the case of the acceptance of stakes staked by means of a totalisator to which a licence under the Totalisator Act, 1929 , relates—the holder of the licence,

(f) in the case of the acceptance of stakes staked at gaming to which a licence under Part III of the Gaming and Lotteries Act, 1956 , relates—the holder of the licence,

(g) in relation to the issue of tickets or coupons issued for the purposes of a lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956 , relates—the holder of the licence,

(h) in the case of the acceptance of entry fees in respect of crossword puzzles, competitions and contests promoted through the medium of newspapers and other publications—the promoter,

(i) in the case of entertainments—in case the person providing the entertainment hired the premises in which the entertainment takes place and subsection (3) of section 47 of this Act does not apply, the person providing the entertainment and, in any other case, the proprietor of the premises.

(2) (a) Tax shall not be chargeable and a person shall not be accountable for tax on the moneys received by him in relation to any exempted activity.

(b) In the foregoing paragraph “exempted activity” means any activity which is mentioned in the First Schedule to this Act or is declared by the Minister for Finance by order to be, for the purposes of this subsection, exempted.

(3) (a) (i) Subject to subparagraph (ii) of this paragraph, a person who sells goods in the course of business may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £250, and unless he so elects and subject to paragraph (d) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.

(ii) Subparagraph (i) of this paragraph shall apply if, but only if, not less than 90 per cent. of the moneys received are received in respect of the sale of goods.

(b) (i) Subject to subparagraph (ii) of this paragraph, a person who sells goods in the course of business, other than a person to whom paragraph (a) of this subsection applies, may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £750, and unless he so elects and subject to paragraph (e) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.

(ii) Subparagraph (i) of this paragraph shall apply if, but only if, not less than 90 per cent. of the moneys received are received in respect of the sale of goods which have been procured by the seller from a person accountable for tax in respect of his sale of those goods.

(c) A person, other than a person to whom paragraph (a) or paragraph (b) of this subsection applies, may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £100, and unless he so elects and subject to paragraph (f) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.

(d) Where a person has not been accountable for tax by virtue of paragraph (a) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £250 in each of two successive months, he shall become accountable for tax immediately on the expiration of the second month.

(e) Where a person has not been accountable for tax by virtue of paragraph (b) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £750 in each of two successive months, he shall become accountable for tax immediately on the expiration of the second month.

(f) Where a person has not been accountable for tax by virtue of paragraph (c) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £100 in any month he shall become accountable for tax from the commencement of such month.

(4) Reference in this Part of this Act to persons accountable and accountability in relation to tax shall be construed by reference to the foregoing provisions of this section.

49. —(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who are accountable for tax and shall allot a registration number to every person registered and shall cancel such number if the person does not become or ceases to be accountable for tax.

(2) Every person who on the appointed day is carrying on any activity with respect to which section 48 of this Act provides for accountability, or who, after the appointed day commences or is about to commence to carry on any such activity, may after the appointed day, but not earlier than one month before he commences to carry on the relevant activity, furnish in writing to the Revenue Commissioners the particulars specified in the regulations under section 52 of this Act as being required for the purpose of registering such person.

(3) Where a person after the appointed day is carrying on any such activity as is mentioned in subsection (2) of this section and has not already furnished the particulars mentioned in that subsection he shall do so within the period of nine days beginning on the appointed day or on the day thereafter on which he commences to carry on the activity.

(4) Subsection (3) of this section shall not compel any person to furnish particulars in a case falling within the description mentioned in paragraph (a), paragraph (b) or paragraph (c) of subsection (3) of section 48 of this Act.

(5) In this section “the appointed day” means the day appointed by the Minister for Finance by order to be the appointed day for the purposes of this section.

(6) A registered person who has not elected under subsection (3) of section 48 of this Act shall be taken as a person not entitled so to elect.

50. —(1) (a) Tax shall not be charged on moneys received from a registered person for or in respect of goods sold or hired to him or services provided for him for the purposes of activities with respect to which section 48 of this Act provides for his being the accountable person if (but only if)—

(i) he has given to the person from whom the goods were bought or hired or by whom the services were provided a statement in writing quoting his registration number, and

(ii) in a case of a sale or hire of goods otherwise than to a dealer therein, the goods do not fall within any of the descriptions set out in the Second Schedule to this Act.

(b) For the purposes of the foregoing paragraph registered persons carrying on business as proprietors of hotels and restaurants may be treated as if they were dealers in the goods required for the purposes of their business, but this provision shall not apply in relation to—

(i) motor vehicles designed for the conveyance of persons by road, or

(ii) hydrocarbon oils for domestic use or for road transport.

(2) Where a registered person is sold or hired goods or provided with services by a person to whom he has given a statement under subparagraph (i) of paragraph (a) of the foregoing subsection and the circumstances are such that tax is chargeable, he shall so notify that person.

51. —(1) A person withdrawing goods from stock for his own use or for the use of any other person, shall, for the purposes of this Part of this Act, be deemed thereby to have received payment in respect of a sale of the goods at the retail price current at the time of the withdrawal.

(2) The foregoing subsection does not apply in the case of a withdrawal of goods, not being goods of any of the descriptions specified in the Second Schedule to this Act, if the goods are required by the person withdrawing them exclusively for the purposes of his business.

52. —(1) The Revenue Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Part of this Act and of enabling them to discharge their functions thereunder and, without prejudice to the generality of the foregoing, the regulations may make provision in relation to all or any of the following matters:

(a) particulars required for registration and the manner in which registration is to be effected and cancelled,

(b) the manner in which and the times at which the tax is to be paid and collected (and it is hereby declared that the procedures for payment and collection may include a procedure for payment and collection by means of stamps affixed to cards),

(c) the manner in which tax is to be recovered in cases of default in payment,

(d) the keeping by persons accountable for tax of accounts and records, and the preserving of such documents and supporting documents,

(e) disclosure to the Revenue Commissioners of such information as they may require for the ascertainment of liability to tax,

(f) the production to and inspection and removal by persons authorised by the Revenue Commissioners of invoices, receipts, books, records, accounts and other documents for the purpose of satisfying themselves as to whether tax has been duly paid,

(g) the refund of tax paid to the Revenue Commissioners by registered persons in excess of the amount required by law,

(h) the remission at the discretion of the Revenue Commissioners of small amounts of tax and interest,

(i) the remission or refund of tax payable by bookmakers in respect of void and uncollectable bets and bets laid with other bookmakers,

(j) matters consequential on the death of a registered person or his becoming subject to any incapacity,

(k) service of notices,

(l) the nomination by the Revenue Commissioners of officers to perform any acts and discharge any functions authorised by this Part of this Act to be performed or discharged by the Revenue Commissioners,

(m) the acceptance of estimates (whether or not subject to subsequent review) of taxable turnover where particulars of actual moneys received are not readily available,

(n) specification of anything referred to, in the First Schedule to this Act, as specified by regulations under this section.

(2) Regulations under this section may make different provisions in relation to different cases and may in particular provide for differentiation between different classes of persons affected by this Part of this Act and for the adoption of different procedures for different such classes.

(3) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

53. —(1) Subject to subsection (2) of this section, the tax shall be two and one-half per cent. of the taxable turnover of the accountable person and the amount of tax chargeable during every month shall be paid after the expiration of the month in accordance with the regulations under this Part of this Act.

(2) In respect of any month—

(a) where the taxable turnover does not exceed £100, the tax shall be 5s.,

(b) Where the taxable turnover exceeds £100, the tax chargeable in respect of the first £100 shall be 5s.

(3) Where it is shown to the satisfaction of the Revenue Commissioners that—

(a) any part of the taxable turnover of an accountable person in any month consisted of moneys paid under a contract entered into before the 1st day of August, 1963, which provides for the sale or hire of goods or the provision of services at prices or charges fixed before that day, or

(b) any part of the taxable turnover of an accountable person in the month of November, 1963, or any of the four months next following that month consisted of moneys received in respect of goods sold or hired or services provided before the 1st day of August, 1963,

the Revenue Commissioners may repay the tax paid on that part or, at their discretion, allow it to be set off against the tax payable in any month.

(4) In this section “taxable turnover” means the total amount of money received by the accountable person on account of the activities in respect of which he is accountable.

54. —(1) If on any occasion an accountable person fails to furnish in accordance with the relevant regulations the particulars necessary for the ascertainment of the amount of tax due by him, then, without prejudice to any other action which may be taken, the Revenue Commissioners may on each such occasion estimate the amount of tax due by him and serve notice on him of the amount estimated.

(2) Where a notice is served under subsection (1) of this section on a person—

(a) the person may, if he claims that he is not an accountable person, by notice in writing given to the Revenue Commissioners within the period of fourteen days from the service of the notice, require the claim to be referred for decision to the Special Commissioners of Income Tax and their decision shall be final and conclusive,

(b) on the expiration of the said period, if no such claim is required to be so referred, or, if such claim is required to be so referred, on determination by the Special Commissioners of Income Tax against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing as due by him such estimated tax,

(c) if the person furnishes the particulars at any time after the service of the notice and tax has been paid in accordance with the particulars, together with any interest and costs which may have been incurred in connection with the default, the notice shall stand discharged and any excess which may have been paid shall be repaid.

55. —Where any amount of tax is due for payment and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became due for payment and at a rate of one per cent. for each month or part of a month during which the amount remains unpaid.

56. —(1) (a) Without prejudice to any other mode of recovery, the provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply to the recovery of any tax due in accordance with this Part of this Act and the regulations thereunder as they apply in relation to the recovery of income tax.

(b) In particular and without prejudice to the generality of paragraph (a) of this subsection, that paragraph applies the provisions of section 162 of the Income Tax Act, 1918, section 7 of the Finance Act, 1923 , sections 11 and 38 of the Finance Act, 1924 , and section 54 of the Finance Act, 1958 .

(c) Provisions as applied by this subsection shall so apply subject to any modifications specified by regulations under section 52 of this Act.

(2) In proceedings instituted by virtue of this section or any regulation under this Part of this Act for the recovery of any amount of tax—

(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of tax is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and

(b) a certificate certifying as aforesaid and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

(3) Any reference in the foregoing subsections of this section to an amount of tax includes a reference to interest payable in the case in question under section 55 of this Act.

(4) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section or any regulations under this Part of this Act.

(5) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945 , contains a reference to levy under a certificate issued under section 7 of the Finance Act, 1923 , that reference shall be construed as including a reference to levy under a certificate issued under the said section 7 as extended by this section.

57. —(1) A person who contravenes subsection (2) of section 50 of this Act shall be liable to a penalty of twenty pounds.

(2) A person who does not comply with subsection (3) of section 49 of this Act or any provision of regulations under this Part of this Act in relation to registration, the keeping of accounts, the furnishing of statements, or the production for inspection or removal of documents shall be liable to a penalty of twenty pounds, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.

(3) Where a person mentioned in the foregoing subsection is a body of persons, the secretary shall be liable to a separate penalty of twenty pounds.

(4) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851, summary proceedings under this section may be instituted within three years from the date of the incurring of the penalty.

(5) Where—

(a) a person does not comply with subsection (3) of section 49 of this Act or any provision of regulations under this Part of this Act requiring him to furnish any statement or to produce for inspection or permit removal of any documents,

(b) compliance is required within a particular period, and

(c) such person continues, during a further period of two or more days, not to furnish the particulars or statement or produce for inspection or permit removal of the documents,

the non-compliance shall be regarded, for the purposes of subsection (2) of this section, as a non-compliance continuing on every day, other than the first, of the further period.

(6) In proceedings for recovery of a penalty under this section—

(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated statement was not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish that statement,

(b) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course,

(c) a certificate certifying as provided for in paragraph (a) or paragraph (b) of this subsection and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

(7) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.

58. —(1) Where a person fraudulently or negligently, for the purposes of this Part of this Act or of regulations made thereunder, produces, furnishes, gives, sends or otherwise makes use of, any incorrect return, account, estimate, statement, information, book, document, record or declaration, he shall, subject to subsection (2) of this section, be liable to a penalty of—

(a) one hundred pounds, and

(b) the amount, or, in the case of fraud, twice the amount, of the difference between the amount of tax paid by such person for the period in question, and the amount of tax properly payable by such person if the said return, account, estimate, statement, information, book, document, record or declaration had been correct.

(2) Where a person mentioned in the foregoing subsection is a body of persons—

(a) the reference in paragraph (a) of that subsection to one hundred pounds shall be construed as a reference to five hundred pounds, or, in the case of fraud, one thousand pounds, and

(b) the secretary shall be liable to a separate penalty of one hundred pounds, or in the case of fraud, two hundred pounds.

(3) Where any such return, account, estimate, statement, information, book, document, record, or declaration as is mentioned in subsection (1) of this section was made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representatives) that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, account, estimate, statement, information, document, book, record or declaration, shall be treated for the purposes of this section as having been negligently made or submitted by him.

(4) If a person, in a case in which he represents that he is a registered person or uses a registration number, procures the supply to himself of goods or the provision for himself of services in circumstances in which tax is chargeable and fails to notify the seller or provider that the tax is chargeable, he shall be liable to a penalty of five hundred pounds, and, in addition, he shall be liable to pay to the Revenue Commissioners the amount of any tax, which the seller or provider has failed to pay.

(5) Notwithstanding anything in section 59 of this Act, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by the said section 59.

(6) For the purposes of this section, any return, account, estimate, statement, information, book, document or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless he proves that it was submitted without his consent or knowledge.

(7) Any reference in the foregoing subsections of this section to an amount of tax includes a reference to interest payable in the case in question under section 55 of this Act.

59. —(1) Subject to subsection (3) of this section and subsection (5) of section 58 of this Act, proceedings for recovery of any penalty under this Part of this Act may be commenced at any time within six years next after the date on which it was incurred.

(2) Where the person who has incurred any penalty has died, any proceedings under this Part of this Act, which have been or could have been commenced against him may be continued or commenced against his executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.

(3) Subsection (1) of this section shall, in relation to proceedings commenced by virtue of subsection (2) of this section have effect as if “not later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged” were substituted for “within six years next after the date on which it was incurred.”

60. —Any person who assists in or induces the making or delivery, for any purposes of tax, of any return, or account, statement or declaration which he knows to be incorrect shall be liable to a penalty of £500.

61. —(1) Without prejudice to any other mode of recovery of a penalty under this Part of this Act, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum and the provisions of section 94 of the Courts of Justice Act, 1924 , shall apply accordingly.

(2) If an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) of this section—

(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,

(b) where such other officer is nominated under paragraph (a) of this subsection, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first mentioned officer, and

(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.

(3) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subsection (1) of this section, shall be evidence until the contrary is proved of those facts.

(4) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1) of this section, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subsection (1) of this section and that he has been nominated by them in relation to the proceedings, for the purposes of subsection (2) of this section, shall be evidence until the contrary is proved of those facts.

(5) In proceedings pursuant to this section, a certificate certifying the facts referred to in subsection (3) or (4) of this section and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof, and shall be deemed until the contrary is proved to have been so signed.

(6) Subject to this section, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.

62. —The provisions of section 222 of the Income Tax Act, 1918, shall apply to any penalty incurred under this Part of this Act.

63. —Where a person who is accountable for any tax, or on whom any duties are imposed by this Part of this Act or regulations made thereunder, is not resident in the State, the Revenue Commissioners may, by notice in writing served on any agent, manager or factor, who is resident in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for the tax or that he shall be under an obligation to discharge those duties or any of them and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalties as if he were the person who is accountable for the tax or on whom those duties are imposed.

64. —(1) Sections 48 to 63 of this Act shall not apply to tax provided for by paragraph (b) of subsection (1) of section 47 of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article imported on or after the 1st day of November, 1963, at the rate of two and one-half per cent. of the value of the article.

(2) Tax as aforesaid shall not be charged on—

(a) live animals,

(b) earth, stone, gravel, sand or cement,

(c) seeds, fertilisers and animal feeding stuffs,

(d) an article mentioned in the Second Schedule to this Act imported as stock for his business by a registered person who is a dealer in such articles,

(e) an article, not being an article mentioned in the Second Schedule to this Act, imported—

(i) as stock for his business,

(ii) as materials for manufacture,

(iii) as furniture, fittings, office requisites, plant or equipment for his business,

by a registered person,

(f) any article which is declared by the Minister for Finance by order to be an article not chargeable with tax on being imported into the State.

(3) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876, and the enactments amending that Act and other enactments relating to Customs shall apply to tax referred to in this section as if it were a duty of customs.

(4) The value of an article for the purposes of this section shall be the value as defined in section 15 of, and the Third Schedule to, the Finance Act, 1952 , increased by the amount of any customs duty payable thereon.

65. —(1) Section 1 of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “, and also turnover tax,” before “but no other tax or duty”.

(2) Section 1 of the Imposition of Duties Act, 1957 , is hereby amended by the insertion after paragraph (g) of the following paragraph:

“(gg) terminate or vary in any manner or respect whatsoever and as from a specified day turnover tax;”

but no order shall be made under that Act for the purpose of increasing the rate of the tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.

(3) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “turnover tax,” before “stamp duties”.

66. —Turnover tax shall be paid to and collected and levied by the Collector-General.