- Feithiclí Vehicles
#3302
Duine (dá ngairtear an t-éilitheoir sa Ordú seo) a chruthaíonn chun sástacht na gCoimisinéirí Ioncaim gur iompair nó gur íoc sé cáin i leith mótarfheithicil nua bóthair, a soláthraíodh dó nó a d’allmhairigh sé, a rinneadh nó a oiriúnaíodh go speisialta (roimh dháta an tsoláthair nó an allmhairithe sin nó dá éis) lena úsáid ag duine míchumasaithe mar thiománaí...
A person (in this Order referred to as "the claimant") who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax in relation to the supply to or importation by him of a new road motor vehicle which has been specially constructed or adapted (whether before or after the date of such supply or importation) for the use of a disabled person as driver...