Committee Reports > List of Committees > Dáil > 1972 > Special Committee on the Value-Added Tax Bill, 1971 (changed from Finance (No. 2) Bill, 1971) > Report and Proceedings - Value-Added Tax Bill, 1971 (changed from Finance (No. 2) Bill, 1971)

IMEACHTAÍ AN CHOISTE SPEISIALTA.

PROCEEDINGS OF THE SPECIAL COMMITTEE.

Dé Máirt, 13 Meitheamh, 1972.

Tuesday, 13th June, 1972.

1. Chruinnigh an Coiste ar 4.15 p.m.

2. Comhaltaí i Láthair.

Bhí na comhaltaí seo a leanas i láthair:—

An tAire Airgeadais, na Teachtaí Peadar de Barra, Éamonn Ó Coileáin, Mac Gearailt, Mac Giolla Phádraig (Baile Átha Cliath Láir), Ó Gallchóir, Ó hÉillí, Ó Cinnfhaolaidh, Ó Nuanáin, Ó Donnabháin, Ó hUiginn, Mícheál Mac Gabhann agus Ó Tuichligh.

3. Cathaoirleach a Thoghadh.

Rinneadh tairiscint (An Teachta Mac Gearailt):

“That Deputy Healy be Chairman of the Committee”.

Cuireadh agus aontaíodh an Cheist.

Chuaigh an Teachta Ó hÉilí i gCeannas an choiste dá réir sin.

4. An Bille a Bhreithniú.

Chrom an Coiste ar an mBille a bhreithniú.

(i) Aontaíodh ailt 1 go 4 go huile.

(ii) Alt 5.

Tairgeadh leasú (An Teachta Mac Gearailt):

“In page 8, subsection (1), lines 17 and 18, to delete all words after ‘performance’ and insert ‘for a consideration of any act other than the delivery of goods’.”

Tarraingíodh siar an leasú, faoi chead.

Tairgeadh leasú (An Teachta Mac Gearailt):

“In page 9, to delete subsection (5).”

Tarraingíodh siar an leasú, faoi chead.

Aontaíodh an t-alt.

(iii) Aontaíodh alt 6.

(iv) Alt 7.

Tairgeadh leasú (An Teachta Mac Gearailt):

“In page 9, subsection (1), line 42, to delete ‘paragraphs (iv) and (x) of’.”

Tarraingiodh siar an leasú, faoi chead.

Aontaíodh an t-alt.

(v) Alt 8.

Tairgeadh leasú (An Teachta Mac Gearailt):

“In page 11, after subsection (3), to insert a new subsection as follows:—

‘( ) Where a person becomes a taxable person by virtue of commencing to engage in the delivery of taxable goods or the rendering of taxable services he shall be entitled to reclaim tax paid by him prior to that date in respect of goods or services purchased in preparation for his engagement in the above-mentioned taxable activities’.”

Tarraingíodh siar an leasú, faoi chead.

Cuireadh breithniú breise ar an mBille ar athló.

5. Athlá.

Chuaigh an Coiste ar athló ar 7 p.m. go dtí 7 p.m. Dé Máirt, 20 Meitheamh, 1972.