S.L. 372.32 Art. 4Withholding tax.

(1) A payor shall deduct tax from the price of every qualifying sale in respect of which he is the payor, at a rate of three cents (0.03) for every euro of such price.

(2) A deduction of tax as aforesaid shall be made whenever a qualifying sale is made regardless of the time when and the manner in which the payment is made and regardless of the tax status of the vendor and of any exemption or relief from tax to which he may be entitled.

(3) For the purposes of these rules a qualifying sale is deemed to be made at the time when the agricultural produce in question is delivered to the purchaser or to his representative.