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Vehicle Registration Tax Regarding SI No 59 of 1993, 5 AC 2000 Transfer of Residence-Regulation 4(1)(b) VRT (Permanent Reliefs) Regulations 1993 [SI No 59 of 1993]. Taxpayer acquired vehicle in Cyprus under scheme applicable to full-time employees of off-shore enterprises and claimed exemption from VRT on its importation into Ireland. Whether the vehicle was acquired under the "General conditions of taxation" in force in the country of acquisition? Decision:
Appeal fails. |
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