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Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)

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Value-Added Tax Consolidation Act 2010
No. 31 of 2010

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-14(1) 1 November 2010 S. 125
S. 14(2) 1 January 2013 Value-Added Tax Consolidation Act 2010 (Section 14(2)) (Commencement) Order 2012 (S.I. No. 392 of 2012), art. 2
Ss. 15-125 1 November 2010 S. 125

Amendments and other effects

How AffectedAffecting Provision
Act collectively cited Finance Act 2020 (26/2020) S. 76(4), (9)
  Finance Act 2019 (45/2019), s. 76(4), (7)
  Finance Act 2018 (30/2018), s. 65
  Finance Act 2017 (41/2017), s. 88
  Finance Act 2016 (18/2016), s. 59(4), (7)(g)
  Finance Act 2015 (52/2015), s. 90(4), (7)
S. 2 amended European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(a)
  Finance Act 2017 (41/2017), s. 58(a)
  Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 4 para. 4(a)
S. 2(1) amended European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(a)
  Finance Act 2024 (43/2024), ss. 78, 78(a), (b)
  Finance (No. 2) Act 2023 (39/2023), ss. 58, 58
  European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 4
  Finance Act 2020 (26/2020), ss. 38, 76(9)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 61(a)
  Finance (No. 2) Act 2013 (41/2013), s. 66(1)(a), (2)
  Finance Act 2012 (9/2012), ss. 85(a), 138 and sch. 6 paras. 3(a), 4(b)
  Finance Act 2011 (6/2011), s. 61 and sch. 2 para. 2
S. 2(1)(a) amended Finance Act 2019 (45/2019), ss. 74(a) and sch. paras. 2(a), 74(b), sch. para. 6
S. 2(4) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 61(b)
S. 2(4A) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 61(c)
S. 2(4A)(ii) amended European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(b)(ii)
S. 2(4A)(iii) inserted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(b)(iii)
S. 2(4A)(I) amended European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(b)(i)
S. 4(1) amended Finance Act 2011 (6/2011), s. 81 and sch. 3 paras. 3(a), 10(c)
S. 5(1)(b) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 5
  Finance Act 2020 (26/2020), ss. 41(a), 76(9)
  Finance Act 2014 (37/2014), s. 69(2)(a)
  European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 5(1)(c) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 5(2) deleted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 4
S. 6(1) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 6(1)(c)(i) substituted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(i)(I)
S. 6(1)(c)(i) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 6
S. 6(1)(c)(ii) amended European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(i)(II)
S. 6(1)(d) substituted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(ii)
S. 6(1)(e) inserted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(iii)
S. 6(2)(b) amended European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(b)
S. 6(2)(d) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 6(3) substituted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(c)
S. 8(1) substituted Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 3(a)
S. 8(2)(b)(ii) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 3(b)
S. 9(2) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 9(4)(b) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 9(6)(c) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 10(1) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(b), 4(b)
S. 11(2)(b) amended Finance Act 2017 (41/2017), s. 58(b)
S. 11(4) inserted European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(b)
S. 12(2) amended Finance Act 2018 (30/2018), Schedule, para. 5(d), s. 62, schedule 2, para. 2
S. 12(3) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 12(3)(b) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 12(5) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 12(5)(c) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 13 deleted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(a)
S. 15(1) amended Finance Act 2021 (45/2021), s. 51(a)(i)
S. 15(2)(c) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 4
S. 15(3) amended Finance Act 2021 (45/2021), s. 51(a)(ii)
S. 15(4A) inserted Finance Act 2021 (45/2021), s. 51(a)(iii)
S. 15(4B) inserted Finance Act 2021 (45/2021), s. 51(a)(iii)
S. 16(3)(b) amended Finance Act 2011 (No. 6 of 2011), ss. 20(3), 20(4), 84(8)
S. 16(4) inserted Finance Act 2011 (No. 6 of 2011), ss. 59(1)(a), 59(2)
S. 16(5) inserted Finance Act 2012 (No. 9 of 2012), ss. 86(1)(a), 86(2)
S. 16(6)-(7) inserted Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(a)
S. 17(1)(b) amended Finance Act 2011 (No. 6 of 2011), s. 56
S. 17(1)(c) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(b)
S. 17(1)(c)(i) amended Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(a), 5(a)
S. 17(2)(a)(iii) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 18(1)(a) amended Finance Act 2015 (No. 52 of 2015), s. 54(a)(i)
S. 18(1)(a)(III) amended Finance Act 2015 (No. 52 of 2015), s. 54(a)(ii)
  Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 19(1)(a) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 5
S. 19(1)(d) deleted Finance Act 2012 (No. 9 of 2012), ss. 86(1)(b), 86(2)
S. 19(1)(g) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(a)(i)
S. 19(1)(h(iii) amended European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(a)
S. 19(1A) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(a)(ii)
S. 22(2) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 6
S. 23(1) amended European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(c)(i)
S. 23(3) inserted European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(c)(ii)
S. 23A inserted European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(d)
S. 24(2A) inserted Finance Act 2020 (26/2020), ss. 42(1)(a), 42(2)
S. 24(3)(c) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 7
S. 25(2) deleted Finance Act 2020 (26/2020), ss. 43(a), 76(9)
S. 26(1) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 27(2) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(b)(i)
S. 27(3) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(b)(ii)
S. 28(3A) inserted Motor Insurance Insolvency Compensation Act 2024 (32/2024), ss. 1(5), 33
S. 28(4) inserted Finance Act 2013 (No. 8 of 2013), s. 68(a)
S. 28(5) inserted Finance Act 2013 (No. 8 of 2013), s. 68(a)
S. 30 substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 7
S. 31(1)(a) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(c)(i)
S. 31(1)(b)(i) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(c)(i)
S. 31(1)(b)(ii) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(c)(ii)
S. 32A inserted European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(e)
S. 32A(4) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 8
S. 33(2)(b) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(i)
S. 33(2)(ba) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(i)
S. 33(4A) inserted European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(a)
S. 33(4B) inserted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(a)
S. 33(4B) deleted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 9
S. 33(5)(h) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(d)
S. 33(5)(j) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(ii)
S. 34(g) amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 4(a)
  European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(i)
S. 34(g) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(c)(i)
S. 34(ga) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(c)(ii)
S. 34(ga) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(ii)
  Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(b), 5(a)
S. 34(gb) inserted European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 4(b)
S. 34(ka) inserted European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(b)
S. 34(kb) inserted European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(b)
S. 34(kc) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 10(a)
  European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(b)(i)
S. 34(kc) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(iii)
S. 34(kd) inserted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(b)(ii)
S. 34(kd) deleted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 10(b)
S. 34(l) deleted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(iv)
S. 34(n) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 8
Part 4 ch. 4 (s. 35A) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 11
S. 37(4) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(c)
S. 37(4)(a) amended European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(b)
S. 41(4) amended Finance Act 2012 (No. 9 of 2012), s. 86(1)(c), (2)
S. 42(3) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 43(3)(a)(i) amended Finance Act 2013 (No. 8 of 2013), s. 69(a)
S. 43(3)(b) substituted Finance Act 2013 (No. 8 of 2013), s. 69(b)
S. 43A inserted European Union (Value-Added Tax) (Vouchers) Regulations 2018 (S.I. No. 582 of 2018), regs. 2, 3
S. 46(1)(a) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(a)
  Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 12(a)
  Finance Act 2012 (No. 9 of 2012), s. 87
  Finance (No. 2) Act 2011 (No. 8 of 2011), s. 3(a)
S. 46(1)(c) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(b)
  Finance Act 2020 (26/2020), ss. 39, 39(a)
  Finance (No. 2) Act 2011 (No. 8 of 2011), s. 3(b)
S. 46(1)(ca) amended Finance Act 2024 (43/2024), ss. 79(a), 79(a)
  Finance Act 2018 (30/2018), ss. 43, 43(a)
  Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(b)(i), (2)
S. 46(1)(ca) inserted Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(c)
S. 46(1)(caa) amended Finance Act 2024 (43/2024), ss. 79(b), 79(b)
  Finance (No. 2) Act 2023 (39/2023), ss. 59, 59
  Finance Act 2023 (11/2023), ss. 5(a), 5(a)(i)
  Finance Act 2022 (44/2022), s. 53
S. 46(1)(caa) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(c)
S. 46(1)(cb) amended Finance Act 2023 (11/2023), ss. 5(a), 5(a)(ii)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(d)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 6
S. 46(1)(cb) inserted Finance Act 2020 (26/2020), ss. 39, 39(b)
S. 46(1)(d) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(b)(ii), (2)
S. 46(1A) inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 12(b)
S. 46(5) inserted Finance Act 2020 (26/2020), ss. 44(b), 76(9)
S. 48(1) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 48(2) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 49(2) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 9
S. 50(2) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 51 repealed Finance (No. 2) Act 2023 (39/2023), ss. 60(1)
S. 51(6) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(b)(i)
S. 51(7) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(b)(ii)
S. 52(2)(a) substituted Finance Act 2012 (No. 9 of 2012), s. 85(b)
S. 53(3) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 62
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 55
  Finance Act 2017 (41/2017), s. 58(c)
S. 53A inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 63
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 56
S. 55(1)(a) amended European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(a)
S. 55(7)(c) amended European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(b)(i)
S. 55(7)(ca) inserted European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(b)(ii)
S. 56(1) amended Finance Act 2021 (45/2021), s. 52
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(a)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(a)
S. 56(1)(ab) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(ii)
S. 56(1) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 10
S. 56(2)(aa) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(b)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(b)
S. 56(3)(a) substituted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(i)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(i)
S. 56(3)(aa), (ab) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(ii)
Ss. 56(3)(aa), (ab) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(ii)
S. 56(3)(ca) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(iii)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(iii)
S. 56(3)(d) deleted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(iv)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(iv)
S. 56(3A) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(d)
Ss. 56(3A), 56(3B) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(d)
S. 56(3B) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(d)
S. 56(10) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(e)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(e)
S. 58(1) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 65(a)
S. 58(2)(a) substituted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 65(b)(i)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 58(a)
S. 58(2)(a)(iiia) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 65(b)(ii)
S. 58(2)(a)(iiia) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 58(b)
S. 59(1) amended Finance Act 2022 (44/2022), ss. 54(a)(i), (ii)
  Finance Act 2019 (45/2019), ss. 53(a)(i), 76(9)
  Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(c)(i), 4(b)
S. 59(1)(d) amended Finance Act 2013 (No. 8 of 2013), s. 70(a)
S. 59(2)(d) amended Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(b) , 10(c)
S. 59(2)(e) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(c)(ii), 4(b)
S. 59(2)(g) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 59(2)(ia) inserted Finance Act 2011 (No. 6 of 2011), s. 59(1)(b), (2)
S. 59(2)(ib) inserted Finance Act 2012 (No. 9 of 2012), s. 86(1)(d), (2)
Ss. 59(2)(ic)-59(2)(id) inserted Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(b)
S. 59(2)(j) substituted Finance Act 2013 (No. 8 of 2013), s. 70(b)
S. 59(2)(m) deleted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 59(a)
S. 59(2A) deleted Finance Act 2019 (45/2019), ss. 53(a)(i), 76(9)
S. 59(2A) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 59(b)
S. 59(3)(a) amended Finance Act 2024 (43/2024), s. 80(a)
S. 59(3)(b) amended Finance Act 2024 (43/2024), s. 80(b)
S. 59(3)(c) inserted Finance Act 2024 (43/2024), s. 80(c)
S. 59(4)(a) amended European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 6
S. 60(2)(a)(i) amended Finance Act 2024 (43/2024), s. 81
S. 60(2)(a)(iia) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(e)
S. 60(4) inserted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 7
S. 61(1) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(f)
Ss. 61(4), 61(5) substituted Finance Act 2016 (18/2016), s. 46(a)
S. 61(6) amended Finance Act 2016 (18/2016), s. 46(b)
S. 62A inserted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 60(1), 60(2)
S. 62A(1)(a) amended Finance Act 2019 (45/2019), ss. 53(b), 76(9)
S. 63(1) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 11
S. 64(6)(a)(i)(l) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(d), 4(b)
S. 64(8A) inserted Finance Act 2015 (No. 52 of 2015), s. 55
S. 64(9)(b)(i) substituted Finance Act 2013 (No. 8 of 2013), s. 71(a)
S. 64(9)(c) substituted Finance Act 2013 (No. 8 of 2013), s. 71(b)
S. 64(12A) inserted Finance Act 2013 (No. 8 of 2013), s. 71(c)
S. 64(12A)(a), (b) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(a), 62(b)
S. 64(12A)(ba) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(c)
S. 64(12A)(c) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(d)
S. 65(1)(b) amended Finance Act 2013 (No. 8 of 2013), s. 68(b)
S. 65(2A) inserted Finance Act 2015 (No. 52 of 2015), s. 56
S. 65(3) designated as 65(3)(a) Finance Act 2022 (44/2022), ss. 55(a)(i)
S. 65(3)(b) inserted Finance Act 2022 (44/2022), ss. 55(a)(ii)
S. 65(3)(c) inserted Finance Act 2022 (44/2022), ss. 55(a)(ii)
S. 65(3)(d) inserted Finance Act 2022 (44/2022), ss. 55(a)(ii)
S. 65(4) amended Finance Act 2013 (No. 8 of 2013), s. 68(c)
S. 66(1) substituted European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(i)
S. 66(1)(a)(ii) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 12
S. 66(2) substituted European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(ii)
S. 66(2A) inserted European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(ii)
S. 66(3)(b) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(e)(i), 4(b)
S. 66(4)(a)(ii) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(e)(ii), 4(b)
S. 66(4A) inserted Finance Act 2011 (No. 6 of 2011), ss. 59(1)(c), 59(2)
S. 66(4A)(a)(ii) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(e)(iii), 4(b)
S. 66(4B) inserted Finance Act 2012 (No. 9 of 2012), ss. 86(1)(e), 86(2)
S. 66(4C)-(4D) inserted Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(c)
S. 66(4C)(b) amended Finance Act 2017 (41/2017), s. 58(d)
S. 66(5) deleted Finance Act 2012 (No. 9 of 2012), s. 88
S. 67 particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2), 20(4)-(5)
S. 67(4) deleted Finance Act 2021 (45/2021), ss. 53, 53(a)
S. 67(6)(a) deleted Finance Act 2021 (45/2021), ss. 53, 53(a)
S. 68(6) inserted Finance Act 2016 (18/2016), ss. 47(1)(a), 47(2)
S. 74(1)(c) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 13(a)
S. 74(1)(ca) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 13(b)
S. 74(2) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 12
S. 74(4) deleted Finance Act 2021 (45/2021), ss. 53, 53(b)
S. 76(1) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 14
  European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(d)
S. 76(2) amended Finance Act 2013 (No. 8 of 2013), s. 68(d)
S. 76(2)(a)(i) substituted Finance Act 2013 (No. 8 of 2013), s. 68(e)
S. 76(2)(a)(i)(I) amended Finance Act 2024 (43/2024), s. 82
S. 76(2)(b) substituted Finance Act 2013 (No. 8 of 2013), s. 68(f)
S. 76(2)(c) amended Finance Act 2013 (No. 8 of 2013), s. 68(g)
S. 76(3) amended Finance Act 2013 (No. 8 of 2013), s. 68(h)
S. 76(4)(a)(i) amended Finance Act 2015, No. 52/2015, ss. 53(a)
S. 77A inserted Finance Act 2015 (No. 52 of 2015), ss. 53(b)
S. 79(5) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(e)(i), (ii)
S. 80(1)(a) substituted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 8(a)
S. 80(1)(b) substituted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 8(b)
S. 80(1)(b) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 63
  Finance Act 2013 (No. 8 of 2013), s. 72
S. 81(7) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(c)
S. 82(2) substituted European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(f)(i)
S. 82(3)(a) amended European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(f)(ii)
S. 84(3) amended Finance Act 2014 (No. 37 of 2014), s. 66(a)(iv)
  European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(f)
  Finance Act 2012 (No. 9 of 2012), s. 89(a)
S. 84(3)(b) amended Finance Act 2014 (No. 37 of 2014), s. 66(a)(i)
S. 84(3)(c) amended Finance Act 2014 (No. 37 of 2014), s. 66(a)(ii)
S. 84(3)(d) inserted Finance Act 2014 (No. 37 of 2014), s. 66(a)(iii)
S. 85(4) inserted European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(g)
S. 84(4)(a) amended Finance Act 2014 (No. 37 of 2014), s. 66(b)(i)
S. 84(4)(b) amended Finance Act 2014 (No. 37 of 2014), s. 66(b)(ii)
S. 84(4)(c) inserted Finance Act 2014 (No. 37 of 2014), s. 66(b)(iii)
S. 84(5) substituted Finance Act 2012 (No. 9 of 2012), s. 89(b)
S. 84(5) amended Finance Act 2014 (No. 37 of 2014), s. 66(c)
S. 84(6) inserted Finance Act 2014 (No. 37 of 2014), s. 66(d)
Part 9A (ss. 85A-85F) inserted European Union (Value-Added Tax) Regulations 2023 (S.I. No. 650 of 2023), regs. 2, 3
Part 10 ch. 1 heading inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(g)
Ss. 85G, 85H inserted European Union (Value-Added Tax) (No. 2) Regulations 2023 (S.I. No. 651 of 2023), regs. 2, 3
S. 86(1) amended Finance Act 2024 (43/2024), ss. 83, 83
  Finance (No. 2) Act 2023 (39/2023), ss. 62, 62
  Finance Act 2022 (44/2022), ss. 56, 56
  Finance Act 2021 (45/2021), ss. 54, 54
  Finance Act 2020 (26/2020), ss. 40, 40
  Finance Act 2014 (No. 37 of 2014), s. 67
  Finance (No. 2) Act 2013 (No. 41 of 2013), s. 64
  Finance Act 2013 (No. 8 of 2013), s. 73
S. 86(1) substituted Finance Act 2016 (18/2016), ss. 47(1)(b)(i), 47(2)
S. 86(1A) inserted Finance Act 2016 (18/2016), ss. 47(1)(b)(i), 47(2)
S. 86(2) amended Finance Act 2016 (18/2016), ss. 47(1)(b)(ii), 47(2)
S. 86A inserted Finance Act 2016 (18/2016), ss. 47(1)(c), 47(2)
S. 87(1) amended Finance Act 2015 (No. 52 of 2015), ss. 57(a)
  Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(c)-(d) , 10(c)
S. 87(2A) inserted Finance Act 2015 (No. 52 of 2015), s. 57(b)
S. 87(4)(a) amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 5(a)
S. 87(4)(a)(iii) amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 5(b)
S. 87(4)(c) inserted European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 5(c)
S. 87(14) substituted Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(c), 5(a)
S. 88(5) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 13
S. 91(16) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(h)
Part 10 ch. 2 (ss. 91A-91F) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2, 3(i)
Part 10 ch. 2 (ss. 91A-91F) title substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 15
S. 91A amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 16(a)-(h)
  European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(c)
S. 91B(1)(a)(ii) substituted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(d)(i)
S. 91B(1)(b)(i) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(a)
S. 91B(3)(f) substituted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(d)(ii)
S. 91B(7)(a) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(b)(i)
S. 91B(7)(a)(ii)(I) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(b)(ii)
S. 91B(10A) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(c)
S. 91B(11) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(d)
S. 91C(1) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(a)
S. 91C(2) amended Finance Act 2022 (44/2022), ss. 55(b)
S. 91C(3) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(b)(i)
S. 91C(3)(i) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(b)(ii)
S. 91C(4) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(c)(i)
S. 91C(4)(i) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(c)(ii)
S. 91C(6)(b) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(d)
S. 91D(1)(a) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(a)(i)
S. 91D(1)(c)(i) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(a)(ii)
S. 91D(3)(d) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(b)
S. 91D(4)(c), (d) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(c)
S. 91D(7) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(d)
S. 91D(8) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(e)
S. 91D(11) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(f)
S. 91E(1) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(a)
S. 91E(2) amended Finance Act 2022 (44/2022), ss. 55(c)
S. 91E(2) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(b)
S. 91E(3) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(c)(i), (ii)
S. 91E(3)(i) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(c)(iii)
S. 91E(4) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(d)
S. 91E(6) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(e)
S. 91E(7) substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(f)
S. 91F substituted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 21
S. 91K(2) amended Finance Act 2022 (44/2022), ss. 55(d)(i), (ii)
S. 91G-91K inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 22
Part 10 ch. 3 heading inserted above s. 92 European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(j)
Part 10 ch. 4 (s. 92A) inserted Finance (No. 2) Act 2023 (39/2023), s. 61(a)
Chapter 5 (ss. 92B-92D) inserted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 9
S. 94(7)(e) deleted Finance Act 2018 (30/2018), s. 44
S. 95(1)(a) amended Finance Act 2011 (No. 6 of 2011), s. 57(a)
S. 95(1)(b) amended Finance Act 2011 (No. 6 of 2011), s. 57(a)
S. 95(1)(c) inserted Finance Act 2011 (No. 6 of 2011), s. 57(b)
S. 95(4)(c) inserted Finance Act 2013 (No. 8 of 2013), s. 68(i)
S. 95(4)(c) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84, schedule, paras. 2(a), 5(a)
S. 95(6A) inserted Finance Act 2011 (No. 6 of 2011), s. 57(c)
S. 95(8)(a) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 95(12)(c) amended Finance Act 2012 (No. 9 of 2012), s. 90
S. 97(3)(b) amended Finance (No. 3) Act 2011 (No. 18 of 2011), ss. 4, 5(8), schedule 4
S. 101(6)(ba) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 5
S. 101(6)(ba) deleted Finance Act 2017 (41/2017), s. 58(e)
S. 101(11)(c) amended Finance Act 2021 (45/2021), s. 75(5)(b) and sch. part. 2 para. (a)
S. 101(14) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 14
S. 101(14)(a) substituted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1), 3(k)
S. 101(14)(a)(i) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 23(a)
S. 101(14)(a)(ii) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 23(b)
S. 101(14)(a)(iii) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 23(c)
S. 102(3)(b) substituted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(l)
S. 102(3)(b) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table
S. 102(3)(b)(i) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 24(a)
S. 102(3)(b)(ii) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 24(b)
S. 102(3)(b)(iii) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 24(c)
S. 103(1) amended Finance Act 2012 (No. 9 of 2012), s. 85(c)
S. 103(2) amended Finance Act 2012 (No. 9 of 2012), s. 85(d)
S. 103(2A) inserted Finance Act 2012 (No. 9 of 2012), s. 85(e)
S. 103(2AA) inserted Finance Act 2021 (45/2021), s. 55
S. 103(2B) inserted Finance Act 2012 (No. 9 of 2012), s. 85(e)
S. 104(2)(a) deleted Finance Act 2018 (30/2018), ss. 45(1), 45(2)
S. 104(2)(b) deleted Finance Act 2018 (30/2018), ss. 45(1), 45(2)
S. 104(2)(c) deleted Finance Act 2018 (30/2018), ss. 45(1), 45(2)
S. 105(2) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(f)(i), 4(b)
S. 105(3) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(f)(ii), 4(b)
S. 105(6)(b) amended Finance Act 2012 (No. 9 of 2012), ss. 128(4), 128(5)
Part 13, Chapter 1A chapter heading inserted Finance Act 2014 (No. 37 of 2014), s. 68(a)
S. 108(7) amended Finance Act 2022 (44/2022), ss. 57(a)(i)
S. 108(7) inserted Finance Act 2019 (45/2019), ss. 54, 76(9)
S. 108(8) substituted Finance Act 2022 (44/2022), ss. 57(a)(ii)
S. 108(8) inserted Finance Act 2019 (45/2019), ss. 54, 76(9)
S. 108A inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 65(a)
S. 108B inserted Finance Act 2014 (No. 37 of 2014), s. 68(b)
s. 108C inserted Finance Act 2014 (No. 37 of 2014), s. 69(1)
S. 108D inserted Finance Act 2015 (No. 52 of 2015), s. 58
S. 109(2) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(d)
S. 109A inserted Finance Act 2020 (26/2020), ss. 41(b), 76(9)
S. 110(2)(a) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(e)
S. 110(2)(c) substituted Finance Act 2015 (No. 52 of 2015), s. 59
S. 111(1)(a) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 25
  Finance Act 2020 (26/2020), ss. 41(c)(i), 76(9)
  Finance Act 2014 (No. 37 of 2014), s. 69(2)(b)
S. 111(1)(c) amended Finance Act 2012 (No. 9 of 2012), s. 91(a)
S. 111(1)(d) inserted Finance Act 2012 (No. 9 of 2012), s. 91(b)
S. 111(1)(i) substituted Finance Act 2012 (No. 9 of 2012), s. 91(c)
S. 111(1)(i)(I) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 25
  Finance Act 2020 (26/2020), ss. 41(c)(ii), 76(9)
  Finance Act 2014 (No. 37 of 2014), s. 69(2)(c)
S. 111(2) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(f)(i)
S. 111(2)(a) amended Finance Act 2014 (No. 37 of 2014), s. 70
S. 111(3) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(f)(i)
S. 111(4) inserted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(f)(ii)
S. 113(4) amended Finance Act 2021 (45/2021), s. 75(5)(b) and sch. part. 2 para. (b)
S. 114 application restricted 39/1997, s. 1080A(3)(s) inserted by 8/2020, s. 6
S. 114(1) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(m)
S. 114A application restricted 39/1997, s. 1080A(3)(t) inserted by 8/2020, s. 6
S. 114A inserted Finance Act 2012 (No. 9 of 2012), s. 92
S. 114B inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 4
S. 114B(1) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(a)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 11(a)(i)-(iv)
S. 114B(1A) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(b)
S. 114B(1B) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(b)
S. 114B(2) amended Finance Act 2020 (26/2020), s. 74 and sch. paras. 4, 6(a)
S. 114B(5) substituted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(c)
S. 114B(7) deleted Finance Act 2024 (43/2024), s. 109(a)
S. 114B(8) substituted Finance Act 2024 (43/2024), s. 109(b)
  Finance Act 2020 (26/2020), ss. 67(a), 76(9)
S. 114B(9) deleted Finance Act 2020 (26/2020), ss. 67(b), 76(9)
S. 114B(10) substituted Finance Act 2024 (43/2024), s. 109(c)
  Finance Act 2020 (26/2020), ss. 67(c), 76(9)
S. 114B(11) deleted Finance Act 2020 (26/2020), ss. 67(d), 76(9)
S. 114B(15) deleted Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 11(b)
S. 115(1) substituted Finance Act 2014 (No. 37 of 2014), s. 69(2)(d)
S. 115(1) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(n)
  Finance Act 2011 (No. 6 of 2011), s. 58(a)
S. 115(1)(c) inserted Finance Act 2020 (26/2020), ss. 41(d)(i), 76(9)
S. 115(1)(d) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 26
S. 115(1A) inserted Finance Act 2021 (45/2021), s. 51(b)
S. 115(1B) inserted Finance Act 2021 (45/2021), s. 51(b)
S. 115(1C) inserted Finance Act 2024 (43/2024), s. 84
S. 115(3A) inserted Finance Act 2016 (18/2016), ss. 47(1)(d), 47(2)
S. 115(5A) inserted Finance Act 2022 (44/2022), ss. 57(b)
S. 115(7A) inserted Finance Act 2011 (No. 6 of 2011), s. 58(b)
S. 115(7B) inserted Finance Act 2012 (No. 9 of 2012), s. 93
S. 115(8A) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 65(b)
S. 115(8B) inserted Finance Act 2014 (No. 37 of 2014), s. 68(c)
S. 115(8C) inserted Finance Act 2020 (26/2020), ss. 41(d)(ii), 76(9)
S. 116(1A) inserted Finance Act 2014 (No. 37 of 2014), s. 69(2)(e)
S. 116(1B) inserted Finance Act 2020 (26/2020), ss. 41(e), 76(9)
S. 116(1C) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 27
S. 116(12) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 15
S. 116(15A) inserted Finance Act 2016 (18/2016), ss. 56(2), 56(4)
S. 116(22) amended Finance Act 2017 (41/2017), s. 58(f)
S. 116(24) inserted Finance Act 2021 (45/2021), s. 76
S. 116A inserted Finance Act 2021 (45/2021), s. 75(2)
S. 116A(1) amended Finance Act 2022 (44/2022), s. 88(a)
S. 116A(9) substituted Finance Act 2022 (44/2022), s. 88(b)
S. 118 repealed Finance (No. 2) Act 2013 (No. 41 of 2013), s. 78(1)(c)
S. 119(1) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(g)(i)
S. 119(2) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(g)(ii)
S. 119(4) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 16
Ss. 119(4), 119(5), 119(6), 119(7) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(g)(iii)
S. 120(4) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(a)
S. 120(6)(c) amended Finance (No. 2) Act 2023 (39/2023), ss. 60(2)(a)
S. 120(6)(d) deleted Finance (No. 2) Act 2023 (39/2023), ss. 60(2)(b)
S. 120(7) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(i)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(i)
S. 120(7)(a) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(ii)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(ii)
S. 120(7)(aa), (ab) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(iii)
S. 120(7)(aa), (ab) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(iii)
S. 120(7)(b) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(iv)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(iv)
S. 120(7)(c) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(vi)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(v)
S. 120(8)(g)(iv) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 61(a)
S. 120(8)(h) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 61(b)
S. 120(9)(b)(iii) amended Finance Act 2013 (No. 8 of 2013), s. 74(a)
S. 120(9)(b)(iv) amended Finance Act 2013 (No. 8 of 2013), s. 74(b)
S. 120(9)(b)(v) inserted Finance Act 2013 (No. 8 of 2013), s. 74(c)
S. 120(10)(h) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(o)(i)
S. 120(10)(i) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(o)(ii)
S. 120(10)(i) amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(b)(i)
S. 120(10)(j) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(b)(ii)
S. 120(10)(k) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(b)(ii)
S. 120(10)(k) amended Finance (No. 2) Act 2023 (39/2023), ss. 61(b)(i)
S. 120(10)(l) inserted Finance (No. 2) Act 2023 (39/2023), ss. 61(b)(ii)
S. 120(13A) inserted Finance Act 2017 (41/2017), s. 57(a)
S. 120(15)(a) inserted Finance Act 2020 (26/2020), ss. 45(a), 76(9)
S. 120(17)(b) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(b)
  Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(b)
  Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 17(a)
S. 120(17)(c) deleted Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 17(b)
S. 120(18)(a) deleted Finance Act 2017 (41/2017), s. 58(g)
Sch. 1, part 1, para. 1 substituted Finance Act 2011 (No. 6 of 2011), s. 60(1)(a), (2)(a)
Sch. 1, part 1, para. 2(3) substituted Finance Act 2022 (44/2022), s. 58
Sch. 1, part 1, para 3(1) substituted Finance Act 2022 (44/2022), s. 59
Sch. 1, part 1, para. 3(4) substituted Finance Act 2014 (No. 37 of 2014), s. 71(1)(a), (4)
Sch. 1, part 1, para. 3(5) substituted Finance Act 2011 (No. 6 of 2011), s. 60(1)(b)
Sch. 1, part 1, para. 4(2) amended Finance Act 2019 (45/2019), ss. 74(a), schedule, para. 2(b), 74(b), schedule, para. 6
Sch. 1, part 1, para. 4(2A) inserted Finance Act 2014 (No. 37 of 2014), s. 71(1)(b)
Sch. 1, part 1, para. 4(3) substituted Finance Act 2017 (41/2017), s. 57(b)
  Finance Act 2015 (No. 52 of 2015), ss. 54(b)(i)
Sch. 1, part 1, para. 4(4) inserted Finance Act 2015 (No. 52 of 2015), ss. 54(b)(ii)
Sch. 1, part 1, para. 4(4) amended Finance Act 2017 (41/2017), s. 58(h)
Sch. 1, part 1, para. 5(3) substituted Finance Act 2013 (No. 8 of 2013), ss. 75(1)(a), 75(3)
Sch. 1, part 2, para. 6(1)(a) amended Finance (No. 2) Act 2023 (39/2023), s. 63
Sch. 1, part 2, para. 6(1)(a) substituted Finance Act 2022 (44/2022), s. 54(b)
Sch. 1, part 2, para. 6(1)(d) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 18(a)
Sch. 1, part 2, para. 6(1)(e) amended Finance Act 2014 (No. 37 of 2014), s. 71(1)(c)(i)
Sch. 1, part 2, para. 6(1)(g) deleted Finance Act 2013 (No. 8 of 2013), s. 75(1)(b)
Sch. 1, part 2, para. 6(1)(i) amended Finance Act 2013 (No. 8 of 2013), s. 75(1)(c)
Sch. 1, part 2, para. 6(2) amended Finance Act 2013 (No. 8 of 2013), s. 75(1)(d)
Sch. 1, part 2, para. 6(2)(aa) inserted Finance Act 2013 (No. 8 of 2013), s. 75(1)(e)
Sch. 1, part 2, para. 6(2)(e) substituted Finance Act 2022 (44/2022), s. 61(1), 61(2)
Sch. 1, part 2, para. 6(2)(ea) inserted Finance Act 2013 (No. 8 of 2013), s. 75(1)(f)
Sch. 1, part 2, para. 6(2)(eb) inserted Finance Act 2014 (No. 37 of 2014), ss. 71(1)(c)(ii), 71(4)
Sch. 1, part 2, para. 6(2)(ec) inserted Finance Act 2022 (44/2022), s. 60
Sch. 1, part 2, para 6(2)(ed) amended Finance Act 2024 (43/2024), s. 85(a), (b)
Sch. 1, part 2, para. 6(2)(ed) inserted Finance Act 2022 (44/2022), s. 60
Sch. 1, part 2, para. (6)(2)(ed) amended Finance (No. 2) Act 2023 (39/2023), s. 100(a) & schedule para. 4, s. 100(b) & sch. para. 7(a)
Sch. 1, part 2, para. 6(2)(f) inserted Finance Act 2013 (No. 8 of 2013), s. 75(1)(g)
Sch. 1, part 2, para. 6(4) amended Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(d), 5(a)
  Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 18(b)
Sch. 1, part 2, para. 7 substituted Finance Act 2013 (No. 8 of 2013), s. 75(1)(h)
Sch. 1, part 2, para. 7(2) deleted Finance Act 2022 (44/2022), s. 62
Sch. 1, part 2, para. 8(1) substituted Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(g)(i), 4(b)
Sch. 1, part 2, para. 8(2) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(g)(ii), 4(b)
Sch. 1, part 2, para. 10(1) substituted Finance Act 2011 (No. 6 of 2011), s. 60(1)(c), (2)(b)
Sch. 1, part 2, para. 10(1A) inserted Finance Act 2011 (No. 6 of 2011), s. 60(1)(c), (2)(b)
Sch. 1, part 2, para. 10(1B), (1C) inserted Finance Act 2015 (No. 52 of 2015), s. 60
Sch. 1, part 2, para. 11(1) amended Finance (No. 2) Act 2023 (39/2023), s. 64(a)
Sch. 1, part 2, para. 11(1)(b) substituted Finance (No. 2) Act 2023 (39/2023), s. 64(b)
Sch. 1, part 2, para. 11(1)(b) amended Finance Act 2020 (26/2020), ss. 45(b), 76(9)
Sch. 1, part 2, para. 11(1)(c) amended Finance Act 2013 (No. 8 of 2013), ss. 75(1)(i), 75(3)
Sch. 1, part 2, para. 13 substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(g)
Sch. 1, part 2, para. 14(2) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 67
Sch. 1, part 2, para. 15 inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(h)
Sch. 1, part 2, para. 15(1A) inserted Finance Act 2021 (45/2021), s. 56(1)(a)
Sch. 1, part 2, para. 15(3) inserted Finance Act 2020 (26/2020), ss. 42(1)(b), 42(2)
Sch. 2, part 1, para. 1(1) substituted European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(h)
Sch. 2, part 1, para. 1(5) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 29(a)
Sch. 2, part 1, para. 2(3) inserted European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 29(b)
Sch. 2, pt. 1, para. 4(1), (6) deleted Finance Act 2024 (43/2024), ss. 86, 86(a)
Sch. 2, part 1, para. 4(2A) inserted Finance Act 2020 (26/2020), ss. 46(a)(i)(I), 76(9)
Sch. 2, part 1, para. 5(1) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(i)
Sch. 2, part 1, para. 5(1A) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(i)
Sch. 2, part 1, para. 5(1B) inserted Finance Act 2020 (26/2020), ss. 42(1)(c)(i), 76(9)
Sch. 2, part 1, para. 5(1C) inserted Finance Act 2020 (26/2020), ss. 42(1)(c)(ii), 42(2)
Sch. 2, part 1, para. 5(1D) inserted Finance Act 2020 (26/2020), ss. 42(1)(c)(ii), 42(2)
Sch. 2, part 1, para. 5(1E) inserted Finance Act 2021 (45/2021), s. 56(1)(b)(i)
Sch. 2, part 1, para. 6(2)(c) deleted Finance Act 2024 (43/2024), ss. 86, 86(b)
Sch. 2, part 1, para. 6(2)(d) substituted Finance Act 2020 (26/2020), ss. 46(a)(i)(II), 76(9)
  Finance Act 2014 (No. 37 of 2014), s. 71(2)(a)(i)
Sch. 2, part 1, para. 6(2)(da), 6(2)(db) inserted Finance Act 2014 (No. 37 of 2014), s. 71(2)(a)(ii)
Sch. 2, part 2 amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 6
Sch. 2, part 2, para. 8(1) amended Finance Act 2024 (43/2024), ss. 87, 87(a), (b)
  Finance Act 2022 (44/2022), s. 63
  Finance Act 2014 (No. 37 of 2014), s. 71(2)(b)
  Finance Act 2012 (No. 9 of 2012) s. 94
Sch. 2, part 2, para. 8(1)(a) substituted Finance Act 2020 (26/2020), ss. 43(b)(i), 76(9)
Sch. 2, part 2, para. 8(1)(b) amended Finance Act 2020 (26/2020), ss. 43(b)(ii), 76(9)
Sch. 2, part 2, para. 8(1)(c) amended Finance Act 2020 (26/2020), ss. 43(b)(iii), 76(9)
Sch. 2, part 2, para. 8(1)(d) inserted Finance Act 2020 (26/2020), ss. 43(b)(iv), 76(9)
Sch. 2, part 2, para. 9 amended Finance (No. 2) Act 2023 (39/2023), ss. 65, 65(a)(i)
  Finance Act 2022 (44/2022), s. 64, 64(a)(i)(I)
Sch. 2, part 2, para. 9(a) amended Finance Act 2022 (44/2022), s. 64, 64(a)(i)(II)
Sch. 2, part 2, para. 9A inserted Finance Act 2022 (44/2022), s. 64, 64(a)(ii)
Sch. 2, part 2, para. 9A substituted Finance (No. 2) Act 2023 (39/2023), ss. 65, 65(a)(ii)
Sch. 2, part 2, para. 11(1) substituted Finance Act 2022 (44/2022), s. 64, 64(a)(iii)(I)
Sch. 2, part 2, para. 11(3)(ba) inserted Finance Act 2022 (44/2022), s. 64, 64(a)(iii)(II)(A)
Sch. 2, part 2, para. 11(3)(d) amended Finance Act 2022 (44/2022), s. 64, 64(a)(iii)(II)(B)
Sch. 2, part 2, para. 11(4) inserted Finance Act 2020 (26/2020), ss. 44(a), 76(9)
Sch. 2, part 2 para. 11(4)(a)(ii) amended Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2022 (S.I. No. 665 of 2022), arts. 2, 3
  Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021), art. 2
Sch. 2, part 2, para. 11(5)(a) substituted Finance Act 2023 (11/2023), ss. 5(b), 5(b)
Sch. 2, part 2, para. 11(5) inserted Finance Act 2021 (45/2021), s. 56(1)(b)(ii)
Sch. 2, part 2, para. 13(3) substituted Finance Act 2022 (44/2022), s. 64, 64(a)(iv)
Sch. 2, part 2, para. 13(4) deleted Finance Act 2020 (26/2020), ss. 46(a)(ii), 46(a)(ii)
Sch. 2, part 2, para. 14 inserted Finance Act 2023 (11/2023), ss. 5(c), 5(c)(i)
Sch. 2, part 2, para. 14 amended Finance (No. 2) Act 2023 (39/2023), ss. 66
Sch. 3, part 1, para. 1(1) amended Finance Act 2020 (26/2020), ss. 43(c)(i), 76(9)
  Finance Act 2012 (No. 9 of 2012) ss. 95(1)(a)-(b), 95(2)
Sch. 3, part 2B substituted European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(b)
Sch. 3, part 2, para. 3(1) substituted Finance Act 2020 (26/2020), ss. 43(c)(ii)(I), 76(9)
Sch. 3, part 2, para. 3(2) deleted Finance Act 2020 (26/2020), ss. 43(c)(ii)(II), 76(9)
Sch. 3,  part 2, para. 3A inserted Finance Act 2019 (45/2019), ss. 55, 55
Sch. 3, part 2, para. 5A inserted Finance Act 2020 (26/2020), ss. 46(b)(i), 46(b)(i)
Sch. 3, part 2, para. 5A deleted Finance Act 2022 (44/2022), s. 64, 64(b)(i)
Sch. 3, part 2, para. 7(a) amended Finance Act 2022 (44/2022), s. 64, 64(b)(ii)
Sch. 3, part 2, para. 7A substituted Finance (No. 2) Act 2023 (39/2023), ss. 65, 65(b)
Sch. 3, part 2, para. 7A inserted Finance Act 2018 (30/2018), ss. 43, 43(b)
Sch. 3, part 2, para. 7A amended Finance Act 2022 (44/2022), s. 64, 64(b)(iii)
Sch. 3, part 2, para. 8(3) substituted Finance Act 2020 (26/2020), ss. 46(b)(ii), 76(9)
Sch. 3, part 2, para. 8(4) substituted Finance Act 2012 (No. 9 of 2012) ss. 95(1)(c), 95(2)
Sch. 3, part 2, para. 8(5) inserted Finance Act 2012 (No. 9 of 2012) ss. 95(1)(c), 95(2)
Sch. 3, part 2, para. 9(1) amended Finance Act 2024 (43/2024), ss. 88, 88(a)(i)
  Finance Act 2023 (11/2023), ss. 5(c), 5(c)(ii)
Sch. 3, part 2, para. 10(2) substituted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(c)(i), 66(2)
Sch. 3, part 2, para. 11 substituted Finance Act 2020 (26/2020), ss. 45(c), 76(9)
Sch. 3, part 2, para. 11(a) amended Finance Act 2013 (No. 8 of 2013), ss. 75(2)(a), 75(3)
Sch. 3, part 2, para. 12(1) subsituted Finance Act 2013 (No. 8 of 2013), ss. 75(2)(b), 75(3)
Sch. 3, part 2, para. 12(1A) inserted Finance Act 2013 (No. 8 of 2013), ss. 75(2)(c), 75(3)
Sch. 3, part 2, paras. 12(2), 12(3) deleted Finance Act 2014 (No. 37 of 2014), ss. 71(3)(a), 71(4)
Sch. 3, part 2, para. 12A inserted Finance Act 2024 (43/2024), ss. 88, 88(a)(ii)
Sch. 3, part 2A amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 7(a)
Sch. 3, part 2A, para. 13A inserted Finance Act 2012 (No. 9 of 2012) ss. 95(3), 95(4)
Sch. 3, part 2B amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(b)
Sch. 3, part 2B, para. 13B inserted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(c)(ii), 66(2)
Sch. 3, part 3 amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(c)
Sch. 3, part 4 amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(d)
Sch. 3, part 4, para. 15(2) amended Finance Act 2024 (43/2024), ss. 88, 88(b)
Sch. 3, part 4, para. 16(2) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84, schedule, para. 2(b), 5(a)
Sch. 3, part 4, para. 17(3)(a) substituted Finance Act 2017 (41/2017), s. 58(i)
Sch. 3, part 4, para. 17(3)(aa) inserted Finance Act 2017 (41/2017), s. 58(i)
Sch. 3, part 4, para. 17(4) substituted Finance Act 2014 (No. 37 of 2014), s. 71(3)(b)
Sch. 3, part 4, para. 17(4) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(h)(i), 4(b)
Sch. 3, part 4, para. 21(1) substituted Finance Act 2017 (41/2017), s. 56
Sch. 3, part 4, para. 21(3) amended Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 19
Sch. 3, part 4, para. 21(5) amended Finance Act 2017 (41/2017), s. 58(j)
Sch. 3, part 5 amended European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(e)
Sch. 3, part 5, para. 22(1) amended Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(h)(ii), 4(b)
Sch. 4, part 1 amended Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(e)(i), 10(c)
Sch. 4, part 2 amended Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(e)(ii), 10(c)
Sch. 9 inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 67
Sch. 9 part 1 amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 30(a)
Sch. 9, part 2 amended European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 30(b)
Sch. 9, part 3 inserted European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 10

SIs made under the Act

SectionSIs made under the Act
S. 46(5) Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2022 (S.I. No. 665 of 2022)
  Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021)
S. 57 Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020)
S. 58 Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020)
S. 103 Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) (Amendment) Order 2021 (S.I. No. 713 of 2021)
  Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018)
  Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013 (S.I. No. 249 of 2013)
  Value-Added Tax (Refund of tax) (Touring Coached) Order 2012 (S.I. No. 266 of 2012)
  Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201 of 2012)
S. 120 Value-Added Tax Regulations 2010 (Regulation 37) (Amendment) Regulations 2020 (S.I. No. 737 of 2020)
  Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020)
  Value-Added Tax Regulations 2010 (Regulation 34A) (Amendment) Regulations 2020 (S.I. No. 735 of 2020)
  Value-Added Tax Regulations 2010 (Regulation 14A) (Amendment) Regulations 2020 (S.I. No. 734 of 2020)
  Value-Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012)
  Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010)
S. 120(10)(I) Value-Added Tax Regulations 2010 (Regulation 34B) (Amendment) Regulations 2024 (S.I. No. 31 of 2024)
S. 124(5), continued in force.  Note: the earlier SIs may be obsolete. Value-Added Tax (Agricultural Intervention Agency) Order 2001 (S.I. No. 11 of 2001)
  Value-Added Tax (Refund of Tax) (No. 29) Order 1996 (S.I. No. 334 of 1996)
  Value-Added Tax (Refund of Tax) (No. 27) Order 1995 (S.I. No. 38 of 1995)
  Value-Added Tax (Refund of Tax) (No. 23) Order 1992 (S.I. No. 58 of 1992)
  Value-Added Tax (Refund of Tax) (Revocation) Order 1989 (S.I. No. 351 of 1989)
  Value-Added Tax (Refund of Tax) (No. 21) Order 1987 (S.I. No. 308 of 1987)
  Value-Added Tax (Refund of Tax) (No. 16) Order 1983 (S.I. No. 324 of 1983)
  Value-Added Tax (Refund of Tax) (No. 15) Order 1981 (S.I. No. 428 of 1981)
  Value-Added Tax (Refund of Tax) (No. 14) Order 1980 (S.I. No. 264 of 1980)
  Value-Added Tax (Refund of Tax) (No. 12) Order 1980 (S.I. No. 262 of 1980)
  Value-Added Tax (Refund of Tax) (No. 11) Order 1980 (S.I. No. 239 of 1980)
  Value-Added Tax (Refund of Tax) (Revocation) Order 1979 (S.I. No. 232 of 1979)
  Value-Added Tax (Refund of Tax) (No. 9) Order 1979 (S.I. No. 59 of 1979)
  Value-Added Tax (Refund of Tax) (No. 7) Order 1974 (S.I. No. 290 of 1974)
  Value-Added Tax (Refund of Tax) (No. 6) Order 1973 (S.I. No. 238 of 1973)
  Value-Added Tax (Reduction of Rate) (No. 3) Order 1973 (S.I. No. 69 of 1973)
  Value-Added Tax (Reduction of Rate) (No. 2) Order 1972 (S.I. No. 326 of 1972)
  Value-Added Tax (Reduction of Rate) (No. 1) Order 1972 (S.I. No. 268 of 1972)
  Value-Added Tax (Appointed Day) Order 1972 (S.I. No. 192 of 1972)
  Value-Added Tax (Specified Day) Order 1972 (S.I. No. 180 of 1972)