Updated to 14 September 2017

Year and Number
1937
Short TitleHow AffectedAffecting Provision
1 Fóir Teoranta Act 1972 Rep. 31/1990, ss. 10, 12
2 Garda Síochána Act 1972 Rep. with saver regarding orders and regs under. 20/2005, ss. 2, 4, 128 (1) (2) & sch. 1
S. 1 ranks specified under. S.I. No. 286 of 2006, art. 2 & schedule
S.I. No. 849 of 2005, art. 2 & schedule
S.I. No. 726 of 2004, art. 2 & schedule
S.I. No. 222 of 2004, art. 2 & schedule
S.I. No. 234 of 2000, art. 2 & schedule
3 Agricultural Credit Act 1972 Rep. 2/1978, ss. 2, 7, sch.
4 Electoral (Amendment) Act 1972 Rep. in so far as its relates to presidential elections. 28/1993, ss. 1 (3), 2, sch.
Rep. (in pt.). 12/1994, ss. 1 (3), 5, sch. 1
S.1 rep. 23/1992, ss. 5, sch. 1, pt. 1, 1 (6)
5 Wireless Telegraphy Act 1972 Power to trans. cert. functns. of Min. to An Post. 24/1983, s.76 (3)
Trans. of functns. under, other than ss. 5, 7-9, 10 (2), 11-13 S. I. No. 13 of 1993, sch., pt. 1, art. 3
Trans. of functns. under. S.I. No. 299 of 2002, arts. 1(2), 4(1)(a) & schedule
S. 1(1) am. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 1. Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 1 (1), def. of "television set" am. 19/1988, ss. 2 (2), 21 (2)
S. 2 repealed 18/2009, s. 3 and sch. 1
S. 2 (2), subsecs. substit. 19/1988, ss. 19, 21 (2)
S. 3 repealed 18/2009, s. 3 and sch. 1
S. 4 repealed 18/2009, s. 3 and sch. 1
Ss. 5, 7, 8, constr. of refs. under. 20/2002, ss. 4, 9 (4), sch. 1, pt. 1
Ss. 5, 7, 8, trans. of functns. under. 34/1996, ss. 4 (2), 17 (2) (3), sch. 2, pt. 1
20/2002, ss. 4, 9 (1) (a), sch. 1, pt. 1
S. 5(1) am. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Items 2 (a) and (b). Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 6(1) substit. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 3(a). Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 6(4) substit. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 3(b). Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 6(4), cert. records to be regarded as being kept under. 19/1988, ss. 10 (2), 21 (2)
S. 6(4), failure to comply with cert. requirements under an offence. 19/1988, ss. 11, 21 (2)
S. 6(5) substit. 22/2007, ss. 1(2),s. 4(2) and sch. 1, pt. 4, Item 3(b). Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 6(6) subsec. ins. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 3(b). Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 7 application extended S. I. No. 66 of 2011, art. 3
S. 7, ext. (in pt.) to Customs-free Airport. S. I. No. 48 of 1983, reg. 2
S. 8 licensee to ensure compliance with conditions imposed under S.I. No. 189 of 2011, reg. 6(12)
S.I. No. 445 of 2009, reg. 7(10)
S.I. No. 192 of 2009, reg. 7(m)
S.I. No. 193 of 2009, reg. 7(k)
S.I. No. 675 of 2003, reg. 7(7)
S.I. No. 345 of of 2002, reg. 5(14)
S.I. No. 287 of of 1999, reg. 8
S. 8 appl. S.I. No. 563 of 2013, reg. 6(11)
S.I. No. 445 of 2009, regs.1(2), 7(10)
S.I. No. 762 of 2007, reg.8(7)
S.I. No. 295 of 2007, reg.6(1)(j)
S.I. No. 172 of 2007, reg.8(5)
S.I. No. 645 of 2006, reg.7(8)
S.I. No. 414 of 2006, reg.5(13)
S.I. No. 304 of 2006, reg.5(9)
S.I. No. 296 of 2006, reg.8(7)
S.I. No. 646 of 2005, regs. 1(2), 5(6)
S.I. No. 642 of 2005, regs. 1(2), 8(5)
S.I. No. 114 of 2005, regs. 1(2), 5(7)
S.I. No. 113 of 2005, regs. 1(2), 5(9)
S. 8(1) am. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 8(2) am. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 8(3) am. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S. 8(5) am. 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions.
S.9 repealed 18/2009, s. 3 and sch. 1
S.10 (1), cert. acts and omissions an offence under. 19/1988, ss. 10 (3), 21 (2)
S.10(1)(a) substit. 18/2009, s. 181(9)(a)
S.10 (3), inc. of fines. 19/1988, ss. 12 (2) (a), 21 (2)
18/2009, s. 181(9)(b)
S.10 (4), subsec. substit. 19/1988, ss. 12 (2) (b), 21 (2)
S.10(4)(a)(i) substit. 18/2009, s. 181(9)(c)
S.12 repealed 18/2009, s. 3 and sch. 1
S.14 repealed 18/2009, s. 3 and sch. 1
Sch. repealed 18/2009, s. 3 and sch. 1
6 Court Officers Act 1972 Not Affected
7 Prisons Act 1972 S. 2 am. 6/1980, s. 1
14/1977, s. 1
10/1974, s. 1
S. 3 prison specified for the purposes of S.I. No. 461 of 2001
8 Restrictive Trade Practices (Confirmation of Orders) Act 1972 Repealed 4/2006, ss. 5(1) and sch., 6(3)
9 Industrial Development Act 1972 Rep. with trans. provns. 9/1986, ss. 1 (2), 9, sch. 4
10 Dangerous Substances Act 1972 Prosp. Rep. 10/2005, ss. 1 (2), 4 (2) (3) (4), sch. 2, pt. 1
Saving for S.I. No. 292 of 1986, reg. 8 (c)
S.I. No. 476 of 2000, reg. 7(4)(c) (col. cit.)
S.I. No. 74 of 2006, reg. 7(2)(c) (col. cit.)
Evidence of cert. agreement in proceedings under S. I. No. 269 of 1986, reg. 2
Trans. of functns. 30/1981, ss. 1 (2), 11 (1)
S. I. No. 18 of 1993, art. 4, sch.
S.1 am. 21/1979, s.1
S.2(1) am. 1/2014, ss. 1(22), 5(8), sch. 2 pt. 6
S.2(2)(b) substit. 1/2014, ss. 1(22), 5(8), sch. 2 pt. 6
S. 24 substance declared to be dangerous S.I. No. 387 of 1996, arts. 1, 3(1), schedule
S.27 rep. 7/1989, ss. 1 (2), 4 (3)
S.28 rep. S. I. No. 103 of 1990, art. 2
Ss. 29, 30 rep. 7/1989, ss. 1 (2), 4 (1) (i)
Ss. 39, 40 rep. 7/1989, ss. 1 (2), 4 (1) (g)
S.46 (1), saving for. S. I. No. 292 of 1986, reg. 31 (3)
S.52 (1), penalty incd. 7/1989, ss. 1 (2), 58 (j)
S.52 (2), penalty incd. 7/1989, ss. 1 (2), 58 (k)
S.55 (1) rep. 7/1989, ss. 1 (2), 4 (1) (j)
S.60 rep. 7/1989, ss. 1 (2), 4 (1) (a)
S.65 (1) rep. 7/1989, ss. 1 (2), 4 (1) (b)
11 Restrictive Practices Act 1972 Repealed 4/2006, ss. 5(2), 6(3)
Rep. and oo. under. 24/1991, ss. 2 (2), 22.*
Authority to discharge Fair Trade Commission functns. 24/1991, ss. 2 (1), 10 (3)
S.23 substit. 12/2005, ss. 2 (1), 79
* 24/1991, ss. 2 (2), 22. : S. I. No. 249 of 1991 effects the repeal of 11/1972 and oo. thereunder, except S. I. No. 142 of 1987 and cert provisions of 11/1972 for purps. of that S. I.
12 Local Elections Act 1972 Rep. * 8/1994, ss. 1 (9), 4 (1) (3), sch. 1, pt. 1
*Rep. : Repeal commenced by S. I. No. 296 of 1995, art. 6, which incorrectly refers to the "Second Schedule" of 8/1994.
13 Rates on Agricultural Land (Relief) Act 1972 Not Affected
14 Local Loans Fund (Amendment) Act 1972 S.1 rep., new provn. 28/1974, s.1
15 Social Welfare Act 1972 Rep., continuance of instrs., etc. 1/1981, ss. 310-312, sch. 6, pt. 2
16 Immature Spirits (Restriction) Act 1972 Rep. S. I. No. 368 of 1985, reg. 5
17 Unit Trusts Act 1972 Rep. with savers. 37/1990, s.20
18 Restrictive Trade Practices (Confirmation of Order) Act 1972 Repealed 4/2006, s. 5(1) and sch., 6(3)
19 Finance Act 1972 Pt. 1 (ss. 1-25) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.34 rep. 9/1996, s.119, sch. 4
S.35 rep. 31/1999, ss. 160, 163, sch. 3
S.36 rep. 13/1994, ss. 109 (3) (4)
S.40 (4) am. 19/1973, s.91 (2)
S.40 (6) am. 19/1973, s.91 (3)
S.42 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.43 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.43 (in pt.) rep. 7/1976, s.164, sch. 3, pt. 2
S.45 (1) (a), subpar. substit. 9/1992, s.214 (a)
S.45 (1) (b) am. 9/1992, s.214 (b)
S.46 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.48 (2) (5) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1099, 1102, 1103, sch. 30
Sch. 1, pt. 1, appl. with mods. 13/1991, ss. 12 (2), 132 (8)
Sch. 1, pt. 2, par. 1 (2) rep. 9/1996, ss. 132, 143 (8), sch. 5, pt. 2
Sch. 1, pt. 3 am. 27/1974, s.64 (2)
Sch. 1, pt. 3, par. 4, par. substit. 22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 1, pars. 5 (3), 21
Sch. 1, pts. 5, 6 rep. 9/1996, ss. 132, 143 (8), sch. 5, pt. 2
Sch. 1, pt. 6, appl. with mods. 13/1991, ss. 12 (2), 132, (8)
Sch. 1, pt. 6 (1) (2), pars. substit. 9/1996, ss. 132, 143 (8), sch. 5, pt. 1, pars. 6, 20
Sch. 2, alt. of rates. 19/1973, s.53, sch. 8
Sch. 3 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
20 Prices (Amendment) Act 1972 Repealed 19/2007, ss.1(2), 4(1) and sch. 2
S.2 (2) rep. 31/1987, ss. 3, 4, sch. 2, pt. 1
21 Ministerial and Parliamentary Offices Act 1972 Not Affected
22 Value-Added Tax Act 1972 Am. 12/1988, s.72 (1) (3) (5)
S.I. No. 58 of 1992
Applic. ext. 39/1997, ss. 1094, 1097
Applic. rstrct. 39/1997, ss. 811 (5) (a) (b), 1086 (3), 1097
Constr. S.I. No. 412 of 1986, art. 4
24/1993, s.15 (2) (e)
Data sharing to allow Revenue performance of functions under 30/2009, ss. 11 (1)(b), 16(2)
Liability of holder of fixed charge for tax which company has failed to remit under 13/1986, s.115
Provns. as to revenue offences under. 15/1983, s.94
Provns. as to secrecy rstrct. 15/1983, s.23 (3)
Rep. with trans. provns. 31/2010, ss. 122 & 125
S. 1 amended S.I. No. 363 of 1995, reg. 4
34/1978, ss. 2, 32 (3)
S.I. No. 413 of 1992, reg. 4
S.I. No. 363 of 1995, reg. 4
39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
8/2004, ss. 55, 94 (9) (d) (10)
5/2010, s. 131, sch. 2, items 1 & 2
5/2010, s. 113 (a)-(e)
S. 1 def. substit. 3/2000, ss. 108, 166 (10) (c)
S. 1(1) am. 19/1973, ss. 76, 90, sch. 10
16/1976, ss. 49, 61, sch. 1, pt. 2
34/1978, ss. 30 (2), 32 (3), sch. 2
9/1984, ss. 85, 116 (8)
S.I. No. 412 of 1986, art. 3
10/1987, s.39 (a) (i)
13/1991, ss. 77, 132 (9)
9/1992, ss. 165 (a) (i)-(x), 254 (11) (b) (d) (e)
8/1995, ss. 119 (d), 179 (10) (a)
9/1996, ss. 88 (1) (a)-(c), 143 (10) (a) (d)
3/2003, ss. 113, 171 (10) (c)
6/2006, s. 93(1)(a)-(e) and (2)
11/2007, s. 97 and sch. 3
3/2008, ss. 83(b), 83(e), 83(j)
3/2008, s.141 & sch. 8, par. 3(a) and 7(c)
25/2008, s. 99 and sch. 6, pars. 4(a), 7(d)
S.I. No. 520 of 2009, regs. 1(2), 4(b) - (d)
5/2010, s. 132, sch. 3, pars. 1(a)-(e)
5/2010, s. 159 & sch. 4, pars. 4(a), 6(d)(i)
S. 1(1) am. retro. 16/1981, s.43
S. 1(1) def. ins. 13/1986, s.80
10/1990, ss. 98, 140 (9)
8/1995, ss. 119 (a)-(c) (e) (f), 179 (10) (a)
22/1997, ss. 96 (a)-(c), 166 (10) (c) (e)
3/2008, ss. 83(a), 83(c), 83(d), 83(f)-(i)
S.I. No. 520 of 2009, regs. 1(2), 4(a)
S. 1(1)(b) cl. (i), cl. substit. 13/1994, s.91 (a)
S. 1(1)(b) cl. (ii) am. 13/1994, s.91 (b)
S. 1(1A) ins. 5/2010, s. 132, sch. 3, par. 1(f)
S. 1(1B) ins. 5/2010, s. 132, sch. 3, par. 1(f)
S. 1(2)(bb) am. 39/1997, ss. 1097, 1100, 11021103, sch. 31
S. 1(2)(bb), par. ins. 12/1988, s.60
S. 1(2)(c), par. ins. 10/1987, s.39 (a) (ii)
S. 1(2)(c)(i) (ii) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 1(2A) am. 11/2007, s. 97 and sch. 3
S. 1(2A), subsec. ins. 9/1992, ss. 165 (b), 254 (11) (d)
S. 1(2B) subsec. ins. S.I. No. 663 of 2006, regs. 2, 4
S. 1(3) rep. 5/2010, s. 132, sch. 3, par. 1(g)
S. 1(4) rep. 5/2010, s. 132, sch. 3, par. 1(g)
S. 2 substit. S.I. No. 520 of 2009, regs. 1(2), 5
S. 2 am. 3/2008, s. 109 & sch. 4
S. 2, applic. rstrct. 13/1994, s.108 (1)
S. 2(1) am. 34/1978, ss. 3, 32 (3)
S. 2(1)(a) substit. 3/2008, s. 84
S. 2(1)(a) applied S.I. No. 548 of 2006, regs. 1(2),20 (1) and (2)
S. 2(1A), subsec. ins. 9/1992, ss. 166, 254 (11) (e)
S. 2(2) rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
S. 3 am. 19/1973, ss. 76, 78, 90, sch. 10
34/1978, ss. 4, 30 (2), 32 (3), sch. 2
14/1982, s.75
S.I. No. 413 of 1992, reg. 5
S. 3(1) am. 16/1976, s.51
S. 3(1)(a) am. 11/2007, s. 76(a)
8/1995, ss. 120 (a), 179 (10) (c)
S. 3(1)(aa), par. ins. 8/1995, ss. 120 (b), 179 (10) (a)
S. 3(1)(aa), par. substit. 9/1996, ss. 89 (a) (i), 143 (10) (d)
S. 3(1)(c) substituted S.I. No. 363 of 1995, reg. 5 (a)
9/1996, ss. 89 (a) (ii), 143 (10) (a)
S.I. No. 363 of 1995, reg. 5(a)
S. 3(1)(e) applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(g)
S.I. No. 548 of 2006, regs. 1(2), 8(1)(g)(i)
S. 3(1)(e) am. 9/1992, ss. 167 (a) (i) (I) (II), 254 (11) (e)
3/2008, s. 85(a)
S. 3(1)(f) am. 3/2008, s. 109 & sch. 4
S. 3(1)(f) applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(f)
S. 3(1)(f), par. ins. after. 9/1992, ss. 167 (a) (iii), 254 (11) (e)
S. 3(1)(f), par. substit 3/1998, ss. 105, 138 (9) (d)
S. 3(1)(f)(i), subpar. substit. 9/1992, ss. 167 (a) (ii), 254 (11) (e)
S. 3(1)(f)(i)(I) am. 3/2008, s. 109 & sch. 4
S. 3(1)(f)(ii) am. 3/2008, s. 109 & sch. 4
S. 3(1)(g) amended S.I. No. 363 of 1995, reg. 5(b)
13/1993, s.82
S.I. No. 363 of 1995, reg. 5 (b)
S. 3(1)(g)(i) am. S.I. No. 413 of 1992, reg. 5
S. 3(1)(g)(ii) am. 13/1994, s.92
5/2010, s. 131, sch. 2, item 3 (a)
S. 3(1)(g)(ii), subpar. substit. 2/1999, s.120 (a)
S. 3(1)(g)(iii) del. 9/1996, ss. 89 (a) (iii) (I), 143 (10) (a)
S. 3(1)(g)(iiia), subpar. ins. S.I. No. 413 of 1992, reg. 5
S. 3(1)(g)(iiia), subpar. substit. 9/1996, ss. 89 (a) (iii) (II), 143 (10) (a)
S. 3(1A) am. 9/1992, ss. 167 (b), 254 (11) (e)
S. 3(1A)(a) applied S.I. No. 548 of 2006, regs. 1(2), 27
S. 3(1C) subsec. ins. 3/2008, s. 85(b)
S. 3(1C)(a) am. 25/2008, s. 68(a)
S. 3(1C)(b) del. 25/2008, s. 68(b)
S. 3(3) del. 9/1996, ss. 89 (b), 143 (10) (d)
S. 3(3)(a) (b), del. (in pt). 10/1990, ss. 99, 140 (9)
S. 3(4), subsec. substit. 9/1996, ss. 89 (c), 143 (10) (d)
S. 3(5) am. 7/2001, ss. 182, 243 (10) (g)
S. 3(5)(a) am. 11/2007, s. 76(b)(i)
5/2010, s. 131, sch. 2, item 3 (b)
S. 3(5)(b) applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(g)(ii)
S. 3(5)(b) (in pt.) rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
S. 3(5)(b)(iii) am. 3/2008, s. 109 & sch. 4
S. 3(5)(b)(iii), par. substit. 5/2005, ss. 99, 105 (9)
S. 3(5)(c) am. 11/2007, s. 76(b)(ii)(II)
5/2010, s. 131, sch. 2, item 3 (c)
S. 3(5)(c), subpar. ins. 2/1999, s.120 (b)
S. 3(5)(c)(i) am. 11/2007, s. 76(b)(ii)(I)
5/2010, s. 131, sch. 2, item 3 (b)
S. 3(6), subsec. substit. 9/1992, ss. 167 (c), 254 (11) (e)
S. 3(6)(a), prov. add. S.I. No. 413 of 1992, reg. 5 (b)
S. 3(6)(d) am. S.I. No. 413 of 1992, reg. 5 (b) (iii)
S. 3(6)(d)(i) am. 3/2008, s. 109 & sch. 4
S. 3(6)(d) (A) am. 2/1999, s.120 (c)
7/2001, s.240, sch. 5
S. 3(6)(d)(B) am. 11/2007, s. 97 and sch. 3
S. 3(6)(e) (f), subsecs. ins. 8/2004, ss. 56 (a), 94 (9) (d)
S. 3(6A) am. 3/2008, s. 109 & sch. 4
S. 3(6A), subsec. ins. 8/2004, ss. 56 (b), 94 (9) (d)
S. 3(7) ins. 15/1983, ss. 78, 122 (7)
S. 3(7)(i) am. 3/2008, s. 109 & sch. 4
S. 3(7)(ii) am. 5/2010, s. 132, sch. 3, par. 2
S. 3(8) am. 3/2008, s. 85(c)(i)
S. 3(8), subsec. ins S.I. No. 413 of 1992, reg. 5 (c)
S. 3(8)(a) am. 3/2008, s. 85(c)(ii)
S. 3A, new s. 9/1992, ss. 168, 254 (11) (e)
S. 3A(1) am. 5/2010, s. 159 & sch. 4, pars. 4(b), 6(d)(i)
S. 3A(1)(a) am. S.I. No. 413 of 1992, reg. 6
13/1993, s.83 (a)
22/1997, ss. 97, 166 (10) (g)
S. 3A(1)(b) substit. 13/1993, s.83 (b)
S. 3A(1A) am. 11/2007, s. 97 and sch. 3
S. 3A(1A), subsec. ins. 8/1995, ss. 121, 179 (10) (a)
S. 3A(2)(b) am. 11/2007, s. 97 and sch. 3
S.I. No. 413 of 1992, reg. 6
S. 3A(3)(b) am. 3/2008, s. 109 & sch. 4
S. 3A(3)(aa) (ab), pars. ins. S.I. No. 413 of 1992, reg. 6
S. 3A(4) am. 11/2007, s. 97 and sch. 3
S. 3A(5), subsec. ins. S.I. No. 413 of 1992, reg. 6
S. 3A(5)(iii) applied S.I. No. 548 of 2006, regs. 1(2), 14(4)(b)
S. 3B am. 3/2008, s. 109 & sch. 4
S. 3B(1) am. 3/2008, s.141 & sch. 8, par. 3(b)(i) and 7(c)
S. 3B(2) am. 5/2010, s. 131, sch. 2, item 4
S. 3B(3) am. 3/2008, s.141 & sch. 8, par. 3(b)(ii) and 7(c)
S. 3B(4) am. 3/2008, s.141 & sch. 8, par. 3(b)(iii) and 7(c)
S. 3B(7) substit. 3/2008, s.141 & sch. 8, par. 3(b)(iv) and 7(c)
S. 3B ins. 13/1993, s.84
S. 4 am. 34/1978, ss. 30 (2), 32 (3), sch. 2
S. 4(1)(b), par. substit. 22/1997, ss. 98 (a) (i), 166 (10) (c)
S. 4(1)(c), par. ins. 22/1997, ss. 98 (a) (ii), 166 (10) (c)
S. 4(2) am. 22/1997, ss. 98 (b), 166 (10) (c)
S. 4(2) (in pt.) rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
S. 4(2A)-(2C), subsecs. ins. 22/1997, ss. 98 (c), 166 (10) (c)
S. 4(3)(a) am. 5/2005, s.100 (1) (a) (2)
S. 4(3)(aa) (ab), subpars. ins. 5/2005, s.100 (1) (b) (2)
S. 4(3A), subsecs. ins. 5/2002, ss. 99, 141 (9) (d)
S. 4(3A)(a)(ii) am. 5/2010, s. 131, sch. 2, item 5(a)
S. 4(3A)(d) am. 3/2003, ss. 114, 171 (10) (f)
S. 4(5), subsec. substit. 8/1995, ss. 122 (a), 179 (10) (c)
S. 4(6), subsec. substit. 8/2004, ss. 57, 94 (9) (a)
5/2005, ss. 100 (1) (c), 150 (9)
S. 4(6)(b) am. 8/1995, ss. 122 (b), 179 (10) (c)
S. 4(6A), subsec. ins. 8/2004, ss. 56 (b), 94 (8)
S. 4(8) am. 3/2008, s. 109 & sch. 4
S. 4(8), subsec. ins. 22/1997, ss. 98 (d), 166 (10) (c)
S. 4(8), subsec. substit. 5/2005, ss. 100 (1) (d), 150 (9)
S. 4(8)(a)(ii) am. 5/2010, s. 131, sch. 2, item 5(ab
S. 4(8)(c)(ii) am. 25/2008, s. 99 and sch. 6, pars. 4(b), 7(d)
S. 4(9) (10), subsecs. ins. 3/1998, ss. 106, 138 (9) (d)
S. 4(9), subsec. substit. 5/2005, ss. 100 (1) (d), 150 (9)
S. 4(10) am. 3/2008, s. 109 & sch. 4
S. 4(11) subsec. ins. 3/2008, s. 86
S. 4A repealed 3/2008, s. 87
S. 4A, new s. 13/1994, s.93
S. 4A(4) am. 7/2001, s.240, sch. 5
S. 4B s. ins. 3/2008, s. 88
S. 4B(2) am. 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(I), 7(d)
34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 1
S. 4B(2)(a) am. 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(II), 7(d)
S. 4B(2)(c)(ii)(II) am. 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(III), 7(d)
S. 4B(2)(e)(ii)(II) am. 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(IV), 7(d)
S. 4B(5) substit. 5/2010, s. 114 (a)
S.I. No. 520 of 2009, regs. 1(2), 6
S. 4B(5) am. 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 2
25/2008, s. 99 and sch. 6, pars. 4(c)(i), 7(d)
S. 4B(7)(c) and (d) subpars. ins. 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 3
S. 4B(6A) ins. 5/2010, s. 114 (b)
S. 4B(8) subsec. ins. 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 4
S. 4C s. ins. 3/2008, s. 88
S. 4C(1)(a) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(i)(I), 7(d)
S. 4C(1)(b) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(i)(II), 7(d)
S. 4C(1A) subsec. ins. 25/2008, s. 99 and sch. 6, pars. 4(d)(ii), 7(d)
S. 4C(3) am. 5/2010, s. 131, sch. 2, item 6
S. 4C(3)(c) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(iii), 7(d)
S. 4C(4) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(iv), 7(d)
S. 4C(7)(b) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(v), 7(d)
S. 4C(8)(a) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(vi)(I), 7(d)
S. 4C(8)(a)(ii) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(vi)(II), 7(d)
S. 4C(9)(b) del. 25/2008, s. 99 and sch. 6, pars. 4(d)(vii), 7(d)
S. 4C(10) substit. 5/2010, s. 115
S. 4C(10) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(viii), 7(d)
S. 4C(11) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(I), 7(d)
S. 4C(11)(b) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(II), 7(d)
S. 4C(11)(c) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(A), 7(d)
S. 4C(11)(c)(ii) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(B), 7(d)
S. 4C(11)(c)(iii) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(C), 7(d)
S. 4C(11)(c)(iv) subpar. ins. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(D), 7(d)
S. 4C(11)(d) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(IV), 7(d)
S. 4C(11)(e) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(V), 7(d)
S. 4C(11)(h) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VI), 7(d)
S. 4C(11)(j)(ii) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VII)(A), 7(d)
S. 4C(11)(j)(iii) am. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VII)(B), 7(d)
S. 4C(11)(j)(iv) subpar. ins. 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VII)(C), 7(d)
S. 5 applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(i)
S. 5 substituted 34/1978, ss. 5, 32 (3)
S. 5(2) am. 5/2010, s. 131, sch. 2, item 7
S. 5(3) am. 3/2008, s. 109 & sch. 4
S. 5(3) applied S.I. No. 548 of 2006,regs. 1(2), 8(1)(h)
S. 5(3)(a) am. 3/2008, s. 89(a)
S. 5(3)(a) substit. 6/2006, s. 94
S. 5(3) (b) substit. 6/2006, s. 94
S. 5(3)(b) applied S.I. No. 548 of 2006, regs. 1(2), 34(1)
S. 5(3)(c) substit. 6/2006, s. 94
S. 5(3)(d) del. 6/2006, s. 94
S. 5(3A) del. S.I. No. 520 of 2009, regs. 1(2), 7(a)
S. 5(3A) am. 11/2007, s. 97 and sch. 3
9/1992, ss. 169 (a), 254 (11) (e)
S. 5 (3A), subsec. ins. 13/1986, s.81 (a)
S. 5(3B) subsec. ins. 3/2008, s. 89(b)
S. 5 (4A) ins. 14/1982, s.76
S. 5 (4B), subsec. ins. 10/1989, s.54
S. 5(5) substit. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5 (5) am. 8/1995, ss. 123, 179 (10) (c)
S. 5(5A) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(5B) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(5C) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(5D) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(5E) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(6) substit. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(6) am. 10/1985, s.42
S.I. No. 363 of 1995, reg. 6
S. 5(6)(b) amended S.I. No. 363 of 1995, reg. 6
S. 5(6)(b), par. substit. 9/1992 ss. 169 (b) (i), 254 (11) (e)
S. 5(6)(c) amended S.I. No. 363 of 1995, reg. 6
S. 5(6)(c)(ii), subpar. substit. 9/1992, ss. 169 (b) (ii), 254 (11) (e)
S. 5(6)(c)(iii) am. 9/1996, ss. 90 (a) (i), 143 (10) (a)
S. 5(6)(c)(iv) am. 9/1996, ss. 90 (a) (ii), 143 (10) (a)
S. 5(6)(d) ins. 13/1986, s.81 (b) (i)
S. 5(6)(dd) am. 3/1998, ss. 107 (a) (i), 138 (9) (b)
3/2003, ss. 115 (a), 171 (10) (c)
S. 5(6)(dd), par. ins. 22/1997, ss. 99, 166 (10) (e)
S. 5(6)(ddd) am. 3/2008, s. 109 & sch. 4
S. 5(6)(ddd), par. ins. 3/1998, ss. 107 (a) (ii), 138 (9) (b)
S. 5(6)(dddd), par. ins. 2/1999, s.121
S. 5(6)(e) am. 10/1990, ss. 100 (a) (b), 140 (9)
3/1998, ss. 107 (a) (iii), 138 (9) (b)
7/2001, ss. 183 (a), 243 (10) (g)
3/2003, ss. 115 (b), 171 (10) (c)
S. 5(6)(e), par. substit. 13/1986, s.81 (b) (ii)
S. 5(6)(e)(iiia) am. 11/2007, s. 97 and sch. 3
S. 5(6)(e)(iv) del. 11/2007, s. 77(1)(a), (2)
S. 5(6)(e)(iv)(II) am. 11/2007, s. 97 and sch. 3
S. 5(6)(ee), par. ins. 3/1998, ss. 107 (a) (iv), 138 (9) (b)
S. 5(6)(eea), par. ins. 5/2005, ss. 101 (a) (i), 150 (9)
S. 5(6)(eee), par. ins. 3/2003, ss. 115 (c), 171 (10) (c)
S. 5(6)(eee) am. 5/2005, ss. 101 (a) (ii), 150 (9)
S. 5(6)(f) par. inserted 9/1992, ss. 169 (b) (iii), 254 (11) (e)
S. 5(6)(f)(iii) am. 11/2007, s. 77(1)(b)(i)
S. 5(6)(f)(iv), subpar. ins. 9/1996, ss. 90 (b), 143 (10) (a)
S. 5(6)(g) par. inserted 9/1992, ss. 169 (b) (iii), 254 (11) (e)
S. 5(6)(g)(i)(II) am. 11/2007, s. 77(1)(b)(i)
S. 5(6)(g)(ii) am. 11/2007, s. 77(1)(b)(i)
S. 5(6)(gg) par. ins. 11/2007, s. 77(1)(b)(ii)
S. 5(6)(h) par. inserted 9/1992, ss. 169 (b) (iii), 254 (11) (e)
S. 5(6A), subsec. ins. 3/1998, ss. 107 (b), 138 (9) (b)
S. 5(6A)(b) am. S.I. No. 520 of 2009, regs. 1(2), 7(c)
S. 5(6A)(e) del. S.I. No. 520 of 2009, regs. 1(2), 7(d)
S. 5(6AA) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(6AB) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(6AC) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(6AD) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(6AE) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(6AF) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(b)
S. 5(7) del. S.I. No. 520 of 2009, regs. 1(2), 7(e)
S.5 (8), subsec. substit. 7/2001, ss. 183 (b), 243 (10) (g)
S.5 (8) (a) am. 5/2005, ss. 101 (b), 150 (9)
S. 5(8)(a)(i) substit. S.I. No. 520 of 2009, regs. 1(2), 7(f)
S. 5(8)(a)(i) am. 3/2008, s. 109 & sch. 4
S. 5(8)(a)(ii) am. 3/2008, s. 109 & sch. 4
S. 5(8)(b) am. 3/2008, s. 109 & sch. 4
S. 5(9) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(g)
S. 5(10) del. 5/2010, s. 116
S. 5(10) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 7(g)
S.5A, new s. 3/2003, ss. 116, 171 (10) (c)
S. 5A(1) def. "Member State of consumption" am. S.I. No. 520 of 2009, regs. 1(2), 8(a)
S. 5A(1) am. 11/2007, s. 97 and sch. 3 (3 ams.)
S. 5A(6) date appointed for returns and statements under S.I. No. 339 of 2008, art. 3. See also art. 2 & sch.
S. 5A(6)(a) am. S.I. No. 520 of 2009, regs. 1(2), 8(b)
S. 5A(6)(b) am. S.I. No. 520 of 2009, regs. 1(2), 8(c)
11/2007, s. 97 and sch. 3
S. 5A(9) am. S.I. No. 520 of 2009, regs. 1(2), 8(d)
S. 5A(10) am. S.I. No. 520 of 2009, regs. 1(2), 8(e)
S. 5A(11) am. S.I. No. 520 of 2009, regs. 1(2), 8(f)
S. 5A(12)(b) am. S.I. No. 520 of 2009, regs. 1(2), 8(g)
S.6 (2) (a) am. 34/1978, ss. 30 (2), 32 (3), sch. 2
S. 6A am. 3/2008, s. 109 & sch. 4
S. 6A new s. 2/1999, ss. 122, 217 (10) (e)
S. 6A(2)(a) am. 3/2000, ss. 109 (a), 166 (10) (c)
S. 6A(3) applied S.I. No. 548 of 2006, regs. 1(2), 29(1), (2) and (5)
S. 6A(3) particulars specified S.I. No. 440 of 1999, regs. 1(2), 3, 5
S. 6A(4) applied S.I. No. 548 of 2006, regs. 1(2), reg. 29(5)
S. 6A(4) particulars specified S.I. No. 440 of 1999, regs. 1(2), 8
S. 6A(6)(b) conditions prescribed for refund under S.I. No. 548 of 2006, regs. 1(2), 30
S.I. No. 441 of 1999, regs. 1(2), 3
S. 6A(7)(b) conditions prescribed for refund under S.I. No. 548 of 2006, regs. 1(2), 30
S.I. No. 441 of 1999, regs. 1(2), 3
S. 6A(8)(b) conditions prescribed for refund under S.I. No. 548 of 2006, regs. 1(2), 30
S.I. No. 441 of 1999, regs. 1(2), 3
S. 6A(9), subsec. ins. 3/2000, ss. 109 (b), 166 (10) (c)
S. 7 am. 34/1978, ss. 30 (2), 32 (3), sch. 2
S. 7 transit. provns. 34/1978, ss. 31 (2), 32 (3)
S. 7(1) applied S.I. No. 548 of 2006, regs. 1(2), 4(2)
S.I. No. 504 of 2003, reg. 3(1)
S. 7 (1) am. 13/1991, ss. 78, 132 (9)
5/2002, ss. 100 (a), 141 (9) (d)
S. 7 (1), prov. added. 22/1997, ss. 100 (a), 166 (10) (c)
S. 7 (1)(a) am. 5/2010, s. 131, sch. 2, items 8(a)(i) & (ii)
S. 7 (1)(b) am. 5/2010, s. 131, sch. 2, item 8(b)
S. 7 (1) (b), par. ins. 5/2002, ss. 100 (b), 141 (9) (d)
S. 7(1A) subsec. ins. 11/2007, s. 78
S. 7 (1A)(a) am. 5/2010, s. 131, sch. 2, item 8(c)
5/2010, s. 132, sch. 3, pars. 3 (a) & (b)
S. 7(3) am. 5/2010, s. 131, sch. 2, item 8(d)
12/2009, s. 21(a)
3/2008, s. 90(a).
S. 7(3) applied S.I. No. 548 of 2006, regs. 1(2), 4(10)(b)(ii)
S.I. No. 504 of 2003, reg. 3(7)(b)(ii)
S. 7(3) subsec. substit. 22/1997, ss. 100 (b), 166 (10) (c)
S. 7(3)(aa) ins. 3/2003, ss. 117, 171 (10) (f)
S. 7(4) am. 5/2010, s. 131, sch. 2, item 8(e)
S. 7(5) subsec. ins. 3/2008, s. 90(b)
S. 7(6) subsec. ins. 12/2009, s. 21(b)
S. 7A s. ins. 3/2008, s. 91
S. 7A(1)(a) am. 5/2010, s. 131, sch. 2, item 9
S. 7A(1)(d)(ii)(I) am. 25/2008, s. 99 and sch. 6, pars. 4(e)(i)(I), 7(d)
S. 7A(1)(d)(ii)(II) am. 25/2008, s. 99 and sch. 6, pars. 4(e)(i)(II), 7(d)
S. 7A(1)(d)(iv) am. 25/2008, s. 69(a)(i) and (ii)
S. 7A(2)(a) am. 25/2008, s. 99 and sch. 6, pars. 4(e)(ii)(I)(A), 7(d)
S. 7A(2)(a)(i) am. 25/2008, s. 99 and sch. 6, pars. 4(e)(ii)(I)(B), 7(d)
S. 7A(2)(a)(ii) substit. 25/2008, s. 69(b)(i)
S. 7A(2)(b) am. 25/2008, s. 99 and sch. 6, pars. 4(e)(ii)(II), 7(d)
S. 7A(2)(c) par. ins. 25/2008, s. 69(b)(ii)
S. 7B s. ins. 3/2008, s. 91
S. 7B(2) substit. 12/2009, s. 22(a)
S. 7B(3) am. 25/2008, s. 99 and sch. 6, pars. 4(f), 7(d)
S. 7B(6) subsec. ins. 25/2008, s. 70
S. 7B(6) am. 5/2010, s. 132, sch. 3, pars. 4(a)(i)-(iii)
S. 7B(7) subsec. ins. 12/2009, s. 22(b)
S. 7B(7)(a) am. 5/2010, s. 132, sch. 3, par. 4(b)(i)
S. 7B(7)(b)(i) am. 5/2010, s. 132, sch. 3, par. 4(b)(ii)
S. 7B(8) subsec. ins. 12/2009, s. 22(b)
S. 7B(8)(a)(i) am. 5/2010, s. 132, sch. 3, par. 4(c)
S. 7B(8)(b) am. 5/2010, s. 132, sch. 3, par. 4(d)
S. 7B(9) subsec. ins. 12/2009, s. 22(b)
S. 7B(9)(a)(i) am. 5/2010, s. 132, sch. 3, par. 4(e)
S. 7B(10) subsec. ins. 12/2009, s. 22(b)
S. 7B(10) am. 5/2010, s. 132, sch. 3, pars. 4(f)(i) & (ii)
S. 8 am. 19/1973, ss. 76, 90, sch. 10
34/1978, ss. 6, 30 (2), 32 (3), sch. 2
28/1981, s.11
14/1982, s.77
S.I. No. 253 of 2000, regs. 4, 5
5/2010, s. 132, sch. 3, pars. 5 (a) & (b)
S. 8 transit. provns. 34/1978, ss. 31 (2), 32 (3)
S. 8(1) substit. 3/2008, s. 92(a)
S. 8(1) am. 13/1991, s.79 (a)
9/1992, ss. 170 (2) (a), 254 (11) (e)
3/2003, ss. 118 (a), 171 (10) (f)
8/2004, ss. 58 (a), 94 (9) (d)
S. 8 (1), prov. added. 5/2002, ss. 101 (a), 141 (9) (d)
S. 8 (1) am. 9/1984, ss. 86 (a) (b), 116 (8)
S. 8 (1A) am. S.I. No. 413 of 1992, reg. 7
S. 8 (1A), subsec. ins. 9/1992, ss. 170 (2) (b), 254 (11) (e)
S. 8 (1A) substit. 13/1993, s.85 (a)
S. 8(1A)(a) am. 3/2008, s. 109 & sch. 4
S. 8(1A)(aa) ins. S.I. No. 520 of 2009, regs. 1(2), 9(a)
S. 8(1A)(aa)(i) am. 5/2010, s. 117 (1)(a), (2)
S. 8(1A)(ab) ins. S.I. No. 520 of 2009, regs. 1(2), 9(a)
S. 8(1A)(b) am. 3/2008, s. 109 & sch. 4
7/2001, s.240, sch. 5
S. 8(1A)(c) am. 3/2008, s. 109 & sch. 4
S. 8(1A)(c)(ii) am. S.I. No. 317 of 2010, regs. 1(2), 3
S. 8(1A)(d) am. 3/2008, s. 109 & sch. 4
S. 8(1A)(d)(iii) S.I. No. 317 of 2010, regs. 1(2), 3
S. 8 (1A) (e) (i) substit. 5/2010, s. 132, sch. 3, par. 5 (c)
S. 8 (1A) (e) (ii) substit. 5/2010, s. 132, sch. 3, par. 5 (c)
S. 8 (1A) (e) (iii) am. 5/2010, s. 131, sch. 2, item 10(a)
13/1994, s.94 (a)
S. 8(1A)(f) am. 3/2008, s. 92(b)(ii)
S. 8 (1A) (f) ins. 3/2003, ss. 118 (b), 171 (10) (f)
S. 8(1A)(f)(i) substit. S.I. No. 520 of 2009, regs. 1(2), 9(b)
S. 8(1A)(f)(ii) substit. S.I. No. 520 of 2009, regs. 1(2), 9(b)
S. 8(1A)(f)(iii) substit. S.I. No. 520 of 2009, regs. 1(2), 9(b)
S. 8(1A)(f)(iv) del. 3/2008, s. 92(b)(i)
S. 8(1A)(g) am. 3/2008, s. 92(c)(i) and (iii)
S. 8 (1A) (g) ins. 8/2004, ss. 58 (b), 94 (d) (d)
S. 8(1A)(g)(i) substit. S.I. No. 520 of 2009, regs. 1(2), 9(c)
S. 8(1A)(g)(ii) substit. S.I. No. 520 of 2009, regs. 1(2), 9(c)
S. 8(1A)(g)(iii) substit. S.I. No. 520 of 2009, regs. 1(2), 9(c)
S. 8(1A)(g)(iv) del. 3/2008, s. 92(c)(ii)
S. 8(1B) subsec. ins. 3/2008, s. 92(d)
S. 8(1B)(b) am. 25/2008, s. 99 and sch. 6, pars. 4(g)(i), 7(d)
S. 8(1B)(c) del. 5/2010, s. 132, sch. 3, par. 5 (d)
S. 8(1C) ins. 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 5
S. 8(1D) ins. 5/2010, ss. 133 (1)(a), (2)
S. 8(2) am. 13/1986, s.82
9/1992, ss. 170 (2) (c), 254 (11) (e)
7/2001, ss. 184, 243 (10) (g)
3/2008, s. 109 & sch. 4
S. 8(2) transp. into par. (a). 13/1993, s.85 (b) (i)
S. 8(2)(a) del. S.I. No. 520 of 2009, regs. 1(2), 9(d)
S. 8(2) (aa) (ab), pars. added. 5/2002, ss. 101 (b) (i), 141 (9) (d)
S. 8(2)(ab) del. 3/2008, s.141 & sch. 8, par. 3(c) and 7(c)
S. 8(2) (b) (c), pars. added. 13/1993, s.85 (b) (ii)
S. 8 (2) (d), pars. added. 5/2002, ss. 101 (b) (ii), 141 (9) (d)
S. 8 (2)(d)(ii) am. 5/2010, s. 159 & sch. 4, pars. 4(c), 6(d)(i)
S. 8(2A) substit. 5/2010, ss. 117 (1)(b), (2)
S. 8(2A) am. 3/2008, s. 109 & sch. 4
S. 8(2A), subsec. ins. 9/1992, ss. 170 (2) (d), 254 (11) (e)
S. 8(2A) (a), prov. ins. 8/1995, ss. 124 (a), 179 (10) (b)
S. 8(2A)(a) ext. S.I. No. 11 of 2001, art. 3
S. 8(2B) am. 3/2008, s. 109 & sch. 4
S. 8(2B), subsec. substit. S.I. No. 413 of 1992, reg. 7
S. 8(3) applied S.I. No. 548 of 2006, regs. 1(2), 3(2)
S. 8(3) am. 19/1975, s.2 (2)
14/1980, s.81 (a)
15/1983, ss. 79, 122 (7)
9/1984, ss. 86 (a) (b), 116 (8)
22/1997, ss. 101 (b), 166 (10) (f)
6/2006, s. 95(a)
11/2007, s. 79(a)(i) and (ii)
3/2008, s. 92(e)
3/2008, s. 109 & sch. 4
S. 8 (3), prov., par. (ii) substit. 13/1993, s.85 (c) (iv)
13/1993, s.85 (c) (iv)
S. 8 (3), subsec. substit. 9/1992, ss. 170 (2) (e), 254 (11) (e)
S. 8 (3), subsec. substit. (in pt.). 13/1993, s.85 (c) (i)
S. 8 (3), transit. provns. 28/1981, s.15
S. 8(3)(a) applied S.I. No. 548 of 2006, regs. 1(2), 3(9)
S. 8 (3) (a) am. 13/1994, s.94 (b) (i)
3/1998, ss. 108 (b), 138 (9) (c)
7/2001, s.240, sch. 5
S. 8 (3) (a), par. substit. 9/1992, ss. 170 (1) (a), 254 (11) (e)
22/1997, ss. 101 (a), 166 (10) (f)
S. 8 (3) (a) (ia), subpar. ins. 3/1998, ss. 108 (a) (i), 138 (9) (c)
S. 8 (3) (a) (ia) am. 2/1999, s.123
S. 8 (3) (a) (ii) am. 5/2010, s. 131, sch. 2, item 10(b)
S. 8 (3) (a) (iii) am. 3/1998, ss. 108 (a) (ii) (iii), 138 (9) (c)
S. 8 (3) (a) (iv), subpar. ins. 3/1998, ss. 108 (a) (iv), 138 (9) (c)
S. 8 (3) (b) am. 10/1989, s.55 (a) (i)
S. 8 (3) (b) (ii) (II), cl. substit. 13/1994, s.94 (b) (ii)
S. 8 (3) (c) am. 10/1989, s.55 (a) (ii)
S. 8 (3) (c) (i) am. 13/1994, s.94 (b) (iii)
7/2001, s.240, sch. 5
5/2010, s. 132, sch. 3, par. 5 (e)
S. 8 (3) (c) (ii) substit. (in pt.). 13/1993, s.85 (c) (ii)
S. 8 (3) (d) del. 28/1981, s.11 (a) (iii)
13/1993, s.85 (c) (iii)
S. 8(3)(e) applied S.I. No. 548 of 2006, regs. 1(2), 34(2)
S. 8 (3) (e) am. 10/1989, s.55 (a) (iii)
13/1994, s.94 (b) (iv)
7/2001, s.240, sch. 5
S. 8 (3A) am. 15/1983, ss. 79, 122 (7)
10/1989, s.55 (b)
13/1993, s.85 (d)
13/1994, s.94 (c)
7/2001, s.240, sch. 5
6/2006, s. 95(a).
11/2007, s. 79(a)(i)
3/2008, s. 92(e)
3/2008, s. 109 & sch. 4
S.I. No. 317 of 2010, regs. 1(2), 3
S. 8 (3B) ins. 9/1984, ss. 86 (c) 116(8)
S. 8 (3C), subsec. ins. 9/1992, ss. 170 (1) (b), 254 (11) (b)
S. 8(3E) am. 3/2008, s. 109 & sch. 4
S. 8 (3E), subsec. ins. 8/1995, ss. 124 (b), 179 (10) (b)
S. 8(3E) saver for determination under 31/2010, ss. 124(6) & 125
S. 8(3E)(a)(i) am. 5/2010, s. 131, sch. 2, item 10(c)
5/2010, ss. 117 (1)(c)(i), (2)
S. 8(3E)(a)(ii) del. 5/2010, ss. 117 (1)(c)(ii), (2)
S. 8(3E)(a)(A) am. 5/2010, ss. 117 (1)(c)(iii), (2)
S. 8(3E)(a)(B) am. 5/2010, ss. 117 (1)(c)(iv), (2)
S.8 (4) am. 14/1980, s.81 (b)
3/2008, s. 109 & sch. 4
S. 8(5) applied S.I. No. 548 of 2006, regs. 1(2), 3(6)(b)(ii)
S. 8 (5) am. 13/1993, s.85 (e) (i), (ii).
3/2000, ss. 110 (a) (i) (ii), 166 (10) (c)
5/2010, s. 131, sch. 2, item 10(d)
S. 8(5A) applied S.I. No. 548 of 2006, regs. 1(2), 3(6)(b)(ii)
S. 8 (5A), subsec. ins. 3/2000, ss. 110 (b), 166 (10) (c)
S. 8(5A)(a) am. 5/2010, s. 131, sch. 2, item 10(e)
S. 8(5A)(b) am. 5/2010, s. 131, sch. 2, item 10(e)
S. 8(5A)(d) par. ins. 25/2008, s. 99 and sch. 6, pars. 4(g)(ii), 7(d)
S. 8(6) am. 3/2008, s. 109 & sch. 4
3/2000, ss. 110 (c), 166 (10) (c)
S. 8(6) applied S.I. No. 548 of 2006, regs. 1(2), 3(4)(b)
S. 8 (6), subsec. substit. 9/1992, ss. 170 (2) (f), 254 (11) (b)
S. 8(8) applied S.I. No. 548 of 2006, regs. 1(2), 6
S. 8 (8) substit. 13/1991, s.79 (b)
S. 8(8)(a) am. 6/2006, s. 95(b)
11/2007, s. 79(b)(i)(I) and (II)
3/2008, s. 92(f)
S. 8 (8) (a) (i) am. 5/2002, ss. 101 (c) (i), 141 (9) (d)
S. 8(8)(a)(i) substit. 11/2007, s. 79(b)(i)(III)
S. 8(8)(a)(ii) am. 11/2007, s. 79(b)(i)(IV)
3/2008, s. 109 & sch. 4
S. 8(8)(c) del. 11/2007, s. 79(b)(ii)
S. 8(8)(d) am. 25/2008, s. 99 and sch. 6, pars. 4(g)(iii), 7(d)
S. 8 (8) (d), par. ins. 5/2002, ss. 101 (c) (ii), 141 (9) (d)
S. 8(8)(e) subsec. ins. 11/2007, s. 79(b)(iii)
S. 8(9) am. 15/1983, ss. 79, 122(7)
10/1989, s.55 (c)
6/2006, s. 95(a).
11/2007, s. 97 and sch. 3 (2 ams.)
11/2007, s. 79(a)(i)
3/2008, s. 92(e)
3/2008, s. 109 & sch. 4
S. 8 (9) del. (in pt.). 10/1990, ss. 101, 140 (9)
S. 8 (9) (b) (ii) am. 13/1994, s.94 (d) (i)
7/2001, s.240, sch. 5
S. 8 (9) (b) (iii), subpar. substit. 13/1994, s.94 (d) (ii)
S. 9 am. 3/2008, s. 109 & sch. 4
S. 9 applied S.I. No. 548 of 2006, regs. 1(2), 25(4)(e)
S.I. No. 548 of 2006, regs. 1(2), 7(3)
S. 9 am. 34/1978, ss. 7, 32 (3)
S. 9 (1) am. 15/1983, ss. 80 (a), 122 (7)
S. 9 (1A), subsec. ins. 9/1992, ss. 171, 254 (11)(b)
S. 9 (2A) ins. 15/1983, ss. 80 (b), 122 (7)
S. 10 applied S.I. No. 548 of 2006, regs. 1(2),reg. 15(3)(a)
S. 10 am. S.I. No. 413 of 1992, reg. 8
S. 10, substituted 34/1978, ss. 8, 32 (3)
S. 10(1) am. S.I. No. 520 of 2009, regs. 1(2), 10(a)
S. 10(1A) am. S.I. No. 520 of 2009, regs. 1(2), 10(b)
S.10 (1A) am. 13/1993, s.86
S. 10 (1A), subsec. ins. 9/1992, ss. 172 (a), 254 (11) (e)
S. 10 (2) am. 9/1992, ss. 172 (b), 254 (11) (e)
S. 10 (2), prov. am. 9/1992, ss. 172 (c), 254 (11) (e)
S. 10 (2), prov. del. 8/1995, ss. 125 (a), 179 (10) (a)
S. 10 (2)-(9), saving for. S.I. No. 298 of 1986, reg. 3 (8)
S. 10(3)(a) del. 11/2007, s. 80(a)(i)
S. 10 (3) (a), par. ins. 9/1992, ss. 172 (d), 254 (11) (e)
S. 10(3)(c) am. 11/2007, s. 80(a)(ii)
5/2010, s. 132, sch. 3, par. 6
S. 10(3)(c) applied S.I. No. 548 of 2006, regs. 1(2), 16(1)
S. 10 (3) (c), prov. ins. 13/1994, s.95
S. 10(3)(d) am. 3/2008, s. 109 & sch. 4
S. 10 (3) (d), par. added. 22/1997, ss. 102 (a), 166 (10) (g)
S. 10(3A) subsec. ins. 11/2007, s. 80(b)
S. 10(4) am. 6/2006, s. 96(a) and (b)
9/1992, ss. 172 (e), 254 (11) (e)
S. 10 (4), prov. added. 22/1997, ss. 102 (b), 166 (10) (c)
S. 10 (4A) ins. 14/1982, s.78
S. 10 (4B) am. 2/1999, s.124
S. 10 (4B), subsec. ins. 9/1992, ss. 172 (f), 254 (11) (e)
S. 10 (4C) am. 5/2010, s. 131, sch. 2, item 11(a)
S. 10 (4C), subsec. ins. 8/1995, ss. 125 (b), 179 (10) (c)
S. 10(4D) subsec. ins. 3/2008, s. 93(a)
S. 10(5) am. S.I. No. 317 of 2010, regs. 1(2), 4
S. 10 (5A), subsec. ins. 9/1992, ss. 172 (g), 254 (11) (e)
S. 10(5A)(b) am. 11/2007, s. 97 and sch. 3
S. 10(6) substit. 5/2010, s. 118 (a)
S. 10(6) applied S.I. No. 548 of 2006, regs. 1(2), 20(2)
S. 10 (6) am. 3/1998, ss. 109, 138 (9) (b)
5/2002, ss. 102 (a), 141 (9) (d)
S. 10 (6A), subsec. ins. 5/2002, ss. 102 (b), 141 (9) (d)
S. 10(6A) substit. 5/2010, s. 118 (b)
S. 10(7)(a) del. 5/2010, s. 118 (c)
S. 10(7)(b) substit. 5/2010, s. 118 (d)
S. 10(7)(b) amount of tax chargeable specified S.I. No. 548 of 2006, regs. 1(2), 20(1)
S. 10(7)(c) substit. 5/2010, s. 118 (d)
S. 10(7)(c) amount of tax chargeable specified S.I. No. 548 of 2006, regs. 1(2), 20(1)
S. 10 (7) (c) am. 22/1997, ss. 102 (c) (i), 166 (10) (g)
5/2002, ss. 102 (c), 141 (9) (d)
S. 10 (7) (d) del. 22/1997, ss. 102 (c) (ii), 166 (10) (g)
S. 10 (7A), subsec. ins. 22/1997, ss. 102 (d), 166 (10) (g)
S. 10(7A)(b) am. 11/2007, s. 97 and sch. 3
S. 10(8)(a) am. 5/2010, s. 131, sch. 2, item 11(b)
S. 10(8)(d) par. ins. 3/2008, s. 93(b)
S. 10(9) applied S.I. No. 548 of 2006, regs. 1(2), 19(1)(a)
S. 10 (9) (b), prov. added. 22/1997, ss. 102 (e), 166 (10) (c)
S. 10(9)(ba) par. ins. 3/2008, s. 93(c)(i)
S. 10(9)(c) am. 3/2008, s. 93(c)(ii)
S. 10 (9) (c) (d), subpars. ins. 5/2005, ss. 102, 150 (9)
S. 10(9A) am. S.I. No. 520 of 2009, regs. 1(2), 10(c)
S. 10(10) am. 5/2010, s. 118 (e)
11/2007, s. 80(c)
9/1992, ss. 172 (h), 254 (11) (e)
S. 10 (10), subsec. substit. 22/1997, ss. 102 (f), 166 (10) (c)
S. 10A am. 3/2008, s. 109 & sch. 4
S. 10A, new s. 8/1995, ss. 126, 179 (10) (a)
S. 10A am. 7/2001, ss. 185, 243 (10) (g)
S. 10A(1) am. 5/2010, s. 131, sch. 2, item 12(a)
5/2010, s. 119 (a) & (b)
11/2007, s. 81
S. 10A (1), defs. am. 2/1999, ss. 125, 217 (10) (d)
S. 10A(1)(b) am. 11/2007, s. 97 and sch. 3
S. 10A(1)(c) am. 11/2007, s. 97 and sch. 3
S. 10A(3) substit. S.I. No. 520 of 2009, regs. 1(2), 11
S. 10A(3) applied S.I. No. 548 of 2006, regs. 1(2), 32(2)(a)
S. 10A(8) applied S.I. No. 548 of 2006, regs. 1(2), 32(2)(a)
S. 10A (8) (b) (c) am. 7/2001, s.240, sch. 5
S. 10A(9) invoice issued under to include indication that margin or auction scheme applied S.I. No. 548 of 2006, regs. 1(2), 9(6)
S. 10A (9) applied S.I. No. 548 of 2006, regs. 1(2), 9(2)(k)(ii)
S. 10A (10) am. 5/2010, s. 131, sch. 2, items 12(b)(i) & (ii)
S. 10A (13) am. 5/2010, s. 131, sch. 2, item 12(c)
S. 10A (13) substit. 5/2010, s. 119 (c)
S. 10A (14) ins. 5/2010, s. 119 (d)
S. 10B am. 3/2008, s. 109 & sch. 4
S. 10B, new s. 8/1995, ss. 127, 179 (10) (a)
S. 10B(1)(aa) del. 11/2007, s. 82
S. 10B (1) (aa), par. ins. 2/1999, s.126
S. 10B (1) (aaa) substit. 5/2010, s. 132, sch. 3, par. 7
S. 10B (1) (aaa), par. ins. 7/2001, ss. 186, 243 (10) (g)
S. 10B(1)(b) am. 11/2007, s. 97 and sch. 3
S. 10B(1)(c) am. 11/2007, s. 97 and sch. 3
S. 10B(3) substit. S.I. No. 520 of 2009, regs. 1(2), 12
S. 10B(3) applied S.I. No. 548 of 2006, regs. 1(2), 32(2)(b)
S. 10B(5) invoice issued under to include indication that margin or auction scheme applied S.I. No. 548 of 2006, regs. 1(2), 9(6)
S. 10B(5) applied S.I. No. 548 of 2006, regs. 1(2), 9(2)(k)(ii)
S. 10B(7) am. 5/2010, s. 131, sch. 2, items 13(a)(i) & (ii)
S. 10B(10) am. 5/2010, s. 131, sch. 2, item 13(b)
S. 10B(10) substit. 5/2010, s. 120
S. 10C s. ins. 25/2008, s. 71
S. 11 am. 16/1976, ss. 49, 53, 63 (2)
34/1978, ss. 9, 30 (2), 32 (3), sch. 2
10/1985, ss. 43, 54 (3), 71 (8)
S.I. No. 413 of 1992, reg. 9
7/2001, ss. 187, 243 (10) (a)
S. 11 am. retro. 6/1975, s.51
S. 11 rstrct. 14/1982, s.90
9/1983, ss. 96, 116 (8)
15/1983, ss. 89, 122 (7)
S. 11(1) applied S.I. No. 548 of 2006, regs. 1(2), 15(3), 15(3)(a), 15(9)(b), 15(9)(e), 21(3)(b)
S. 11 (1) am. 14/1980, s.80 (a)
15/1983, ss. 81 (1) (a), (2) (a), 122 (7)
9/1984, ss. 87, 116 (8)
9/1992 ss. 173 (3) (a), 254 (11) (e)
S. 11 (1), subsec. substit. 9/1992, ss. 173 (2) (a), 254 (11) (b)
S. 11 (1) amended 28/1981, s.12 (1) (2)
14/1982, s.79
S. 11(1)(a) applied S.I. No. 548 of 2006, regs. 1(2), 26(2)(a), 26(3)(a)
S. 11 (1) (a) am. 13/1986, s.83
12/1988, s.61 (a)
10/1990, ss. 102 (a) (b) (c), 140 (9)
13/1991, ss. 80 (a) (i), 132 (9)
5/2002, ss. 103, 141 (9) (a)
25/2008, s. 72
5/2010, s. 121
S. 11 (1) (a) del. (in pt.). 13/1993, s.87 (a) (i)
S. 11(1)(b) substit. 5/2010, s. 131, sch. 2, item 14(a)
S. 11(1)(b) applied S.I. No. 548 of 2006, regs. 1(2), 21(2)(b)
S. 11(1)(b) conditions for application of rate specified S.I. No. 34 of 1998, regs. 1(2), 3
S. 11 (1) (c) del. 5/2010, s. 132, sch. 3, para. 8
S. 11 (1) (c) am. 13/1991, ss. 80 (a) (iii), 132 (9)
S. 11 (1) (c), par. substit. 9/1992, ss. 173 (1) (a), 254 (11) (a)
S. 11(1)(d) applied S.I. No. 548 of 2006, regs. 1(2), 26(2)(b), 26(3)(a)
S. 11 (1) (d) am. 13/1986, s.83
10/1987, s.40
12/1988, s.61 (1) (c)
10/1989, s.56 (b)
9/1992, ss. 173 (1)(b), 254 (11)(a)
13/1993, s.87 (a) (ii)
3/2003, ss. 119, 171 (10) (a)
5/2010, s. 131, sch. 2, item 14(b)
S. 11 (1) (e) del. 13/1993, s.87 (a) (iii)
S. 11 (1) (f) am. 9/1996, ss. 92 (a), 143 (10) (b)
22/1997, ss. 103 (a), 166 (10) (b)
3/1998, ss. 110, 138 (9) (a)
2/1999, ss. 127, 217 (10) (a)
3/2000, ss. 111, 166 (10) (b)
8/2004, ss. 59, 94 (9) (b)
5/2005, s.103
S. 11 (1) (f), substit. (in pt.). 13/1993, s.87 (a) (iv)
S. 11 (1) (bb) ins. 12/1988, s.61 (b)
S. 11 (1) (bb), par. substit. 10/1989, s.56 (a)
S. 11 (1) (bi) ins. 13/1991, ss. 80 (a) (ii), 132 (9)
S. 11 (1A) am. 9/1992, ss. 173 (3) (b), 254 (11) (e)
S. 11(1A)(a) substit. S.I. No. 520 of 2009, regs. 1(2), 13
S. 11(1AA) am. 5/2010, s. 131, sch. 2, item 14(c)
3/2008, s. 109 & sch. 4
S. 11 (1AA), subsec. ins. 8/1995, ss. 128 (a), 179 (10) (a)
S. 11 (1AB), subsec. ins. S.I. No. 363 of 1995, reg. 7
9/1996, ss. 91 (b), 143 (10) (a)
S. 11(1B) am. 3/2008, s. 109 & sch. 4
S. 11(1B) form of determination prescribed S.I. No. 548 of 2006, regs. 1(2), 39
S. 11 (1B) (a) (ii), subpar. substit. 9/1992, ss. 173 (3) (c) (i), 254 (11) (e)
S. 11 (1B) (b) (ii), subpar. substit. 9/1992, ss. 173 (3) (c) (ii), 254 (11) (e)
S. 11(1B)(c) substit. 6/2006, s. 97(1)(a).
S. 11 (1B) (g) am. 9/1992, ss. 173 (3) (c) (iii), 254 (11) (e)
S. 11(1AB) inserted S.I. No. 363 of 1995, reg. 7
S. 11(2) amended 28/1981, s.12 (1) (2)
14/1982, s.79
S. 11 (2) (a)-(e) am. 15/1983, ss. 81 (1) (b), 122 (7)
S. 11 (2) (b)-(e) del. 15/1983, ss. 81 (2) (b), 122 (7)
S. 11(3) substit. 6/2006, s. 97(1)(b) and (2)
S. 11 (3) am. 9/1992, ss. 173 (3) (d) (i) (ii), 254 (11) (e)
22/1997, ss. 103 (b), 166 (10) (g)
7/2001, s.240, sch. 5
5/2002, s.138, sch. 6, pars. 1 (a) 6 (a) (i)
3/2008, s. 109 & sch. 4
S. 11(3)(a)(ii) applied S.I. No. 548 of 2006, regs. 1(2), 21(4)
S. 11(3)(a)(iii) applied S.I. No. 548 of 2006, regs. 1(2), 21(2)(a)
S. 11 (3) (c) am. 9/1992, ss. 173 (3) (d) (iii), 254 (11) (e)
S. 11(3)(c)(iii) am. 11/2007, s. 128 and sch. 4, pars. 3 and 6(c)
S. 11 (3) (d) am. 9/1992, ss. 173 (3) (d) (iv), 254 (11) (e)
S. 11 (4A) am. 13/1986, s.83
S. 11 (4A), substit. (in pt.). 13/1993, s.87 (b)
S. 11 (4A)(a) am. 5/2010, s. 131, sch. 2, item 14(d)
S. 11 (5), subsec. del. 8/1995, ss. 128 (b), 179 (10) (c)
S. 11 (7) am. 15/1983, ss. 81 (2) (c) (d), 122 (7)
9/1984, ss. 87, 116 (8)
S. 11 (7) del. 9/1992, ss. 173 (2) (b), 254 (11) (b)
S. 11 (8) am. 15/1983, ss. 81 (2) (c) (d), 122 (7)
9/1984, ss. 87, 116 (8)
5/2010, s. 131, sch. 2, item 14(e)
S. 11 (8) (a) am. 13/1991, ss. 80 (b), 132 (9)
9/1992, ss. 173 (2) (c), 254 (11) (b)
S. 11 (8) (a) substit. (in pt.). 13/1993, s.87 (c)
S. 11 (8) (a) (in pt.) (9) rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
S. 12 applied S.I. No. 548 of 2006, regs. 1(2), 3(5)(b)(iii), 4(6), 4(9), 8(1)(f)(ii), 8(1)(g)(i), 15(2), 15(3)(b), 16(4)(a), 16(4)(b), 35(2)(b), 36(2)
S.I. No. 504 of 2003, reg. 3(6)(b)
S.I. No. 266 of 1993, art. 5
S. 12 am. 19/1973, ss. 76, 81, 90, sch. 10
34/1978, ss. 10, 30 (2), 32 (3), sch. 2
14/1982, s.80
S.I. No. 413 of 1992, reg. 10
S.I. No. 248 of 1993, art. 4
5/2002, s.138, sch. 6, pars. 1 (b), 6 (1) (ii)
S. 12, tax deemed deductible under. S.I. No. 165 of 1994, art. 3 (2)
S. 12(1) applied S.I. No. 548 of 2006, regs. 1(2), 18(2)(a), 18(3)(a), 26(1)
S. 12 (1) am. 16/1976, ss. 49, 54, 63 (3)
7/2001, ss. 188, 243 (10) (b)
3/2008, s. 109 & sch. 4
S. 12 (1), subsec. substit. 10/1987, s.41 (a)
S. 12 (1) (a), prov. added. 13/1993, s.88 (c)
S. 12(1)(a)(ia) del. 11/2007, s. 83(a)
S. 12 (1) (a) (ia), subpar. ins. 9/1996, ss. 93 (a), 143 (10) (c)
S. 12 (1) (a) (iia) (iib), subpars. ins. 9/1992, ss. 174 (a), 254 (11) (e)
S. 12 (1) (a) (iic), subpar. ins. 13/1993, s.88 (a)
S. 12 (1) (a) (iiia), subpar. ins. 13/1991, s.81
S. 12 (1) (a) (iiib) rep. 5/2010, s. 132, sch. 3, par. 9
S. 12 (1) (a) (iiib), subpar. ins. 13/1994, s.96 (a)
S. 12 (1) (a) (iiic) (iiid), subpars. ins. 22/1997, ss. 104, 166 (10) (c)
S. 12(1)(a)(iiic) am. 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 6
3/2008, s. 94(a)(i)
S. 12 (1) (a) (iiic), subpars. substit. 5/2005, ss. 104 (1) (a), 105 (9)
S. 12 (1) (a) (iiie), subpar. ins. 2/1999, ss. 128 (a), 217 (10) (e)
S. 12(1)(a)(iv) am. 25/2008, s. 99 and sch. 6, pars. 4(h)(i), 7(d)
S. 12 (1) (a) (v) rep. 5/2010, s. 132, sch. 3, par. 9
S. 12 (1) (a) (va) (vb), subpars. ins. 8/2004, ss. 60, 94 (9) (d)
S. 12(1)(a)(vc) subpar. ins. 3/2008, s. 94(a)(ii)
S. 12(1)(a)(vd) subpar. ins. 5/2010, ss. 133 (1)(b), (2)
S. 12(1)(a)(vi) records to be kept by taxable dealer deducting residual tax under S.I. No. 548 of 2006, regs. 1(2), 31(7)
S.I. No. 201 of 1996, regs. 2, 8
S. 12(1)(a)(vi) applied S.I. No. 548 of 2006, regs. 1(2), 31(4) and (5)
S.I. No. 201 of 1996, regs. 2, 5, 6
S. 12(1)(a)(vi) conditions for deduction of residual tax prescribed S.I. No. 548 of 2006, regs. 1(2), 31(2)
S.I. No. 201 of 1996, regs. 2, 4(1)
S. 12 (1) (a) (vi), subpar. substit. 8/1995, ss. 129 (a), 179 (10) (a)
S. 12 (1) (a) (via), subpar. ins. 2/1999, ss. 128 (b), 217 (10) (d)
S. 12 (1) (a) (vib), subpar. ins. 3/2000, ss. 112 (a), 166 (10) (c)
S. 12(1)(a)(vii) am. S.I. No. 317 of 2010, regs. 1(2), 5(a)
25/2008, s. 73(a)(i)
S. 12(1)(a)(viii) am. 25/2008, s. 73(a)(i)
S. 12(1)(a)(viii) applied S.I. No. 548 of 2006, regs. 1(2), 16(5)(a) and (b)
S. 12 (1) (a) (viii), substit (in pt.). 13/1993, s.88 (b)
S. 12(1)(a)(ix) am. 5/2010, s. 131, sch. 2, item 15(a)
S. 12(1)(a)(ix) subpar. ins. 25/2008, s. 73(a)(ii)
S. 12 (1) (b) rep. 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S. 12 (1) (b) (ii) am. 5/2002, s.138, sch. 6, pars. 1 (b) 6 (ii)
5/2010, s. 131, sch. 2, item 15(b)
S. 12(1)(b)(ii)(II) am. 6/2006, s. 98(a).
S. 12(1)(b)(iia) subpar. ins. 6/2006, s. 98(b).
S. 12 (1) (b) (iii) am. S.I. No. 317 of 2010, regs. 1(2), 5(b)
3/1998, ss. 111 (a), 138 (9) (d)
S. 12(1)(c) par. ins. 25/2008, s. 73(a)(iii)
S. 12 (1) (dd), par. ins. 13/1986, s.84 (a)
S. 12(1A) am. 3/2008, s. 109 & sch. 4
S. 12(1A) applied S.I. No. 548 of 2006, regs. 1(2), 26(1)
S. 12(1A)(c) rep. 5/2010, s. 132, sch. 3, par. 9
S. 12 (2) am. 16/1981, s.44
13/1986, s.84 (b) 2
3/1998, ss. 111 (b), 138 (9) (d)
3/2008, s. 109 & sch. 4
S. 12 (3) (a) am. 10/1987, s.41 (b)
9/1996, ss. 93 (b), 143 (10) (d)
3/2008, s. 109 & sch. 4
S. 12(3)(a)(i) substit. 11/2007, s. 83(b)(i)
S. 12 (3) (a) (ia), subpar. ins. 13/1994, s.96 (b) (i)
S. 12(3)(a)(iii) am. 5/2010, s. 131, sch. 2, item 15(c)
25/2008, s. 73(b)
11/2007, s. 83(b)(ii)
9/1992, ss. 174 (b) (i), 254 (11) (e)
S. 12 (3) (a) (iv) am. 9/1992, ss. 174 (b) (ii), 254 (11) (e)
S. 12 (3) (a) (iva), subpar. ins. 9/1996, ss. 93 (b), 143 (10) (d)
S. 12(3)(c) am. 3/2008, s. 109 & sch. 4
S. 12 (3) (c) par. inserted 13/1994, s.96 (b) (ii)
S. 12(3)(ca) am. 5/2010, s. 131, sch. 2, item 15(d)
S. 12(3)(ca) par. ins. 11/2007, s. 83(b)(iii)
S. 12 (3)(d) par. inserted 13/1994, s.96 (b) (ii)
S. 12(3A) am. 3/2008, s. 109 & sch. 4
S. 12 (3A), subsec. ins. 8/1995, ss. 129 (b), 179 (10) (a)
S. 12(4) am. 3/2008, s. 109 & sch. 4
S. 12(4) applied S.I. No. 548 of 2006, regs. 1(2), 18(2)(a) and (3)(a)
S. 12 (4), subsec. substit. 10/1987, s.41(c)
3/2000, ss. 112 (b), 166 (10) (c)
S. 12(4)(a) am. 25/2008, s. 99 and sch. 6, pars. 4(h)(ii), 7(d)
3/2008, s. 94(b)(i)
S. 12(4)(ba) par. ins. 25/2008, s. 73(c)
S. 12(4)(e)(ii) am. 5/2010, s. 131, sch. 2, item 15(e)
S. 12 (4) (f) am. 7/2001, s.188
3/2008, s. 94(b)(ii)
S. 12(4A) subsec. ins. 25/2008, s. 73(d)
S. 12(5) del. 3/2008, s. 94(c).
S. 12 (5), subsec. ins. 5/2005, s.104 (1) (b) (2)
S. 12A applied S.I. No. 548 of 2006, regs. 1(2), 3(9)(a)
S. 12A am. 14/1982, s.81
10/1990, ss. 103, 140 (9)
13/1986, s.85
S.I. No. 276 of 1992, reg. 3
9/1996, ss. 94, 143 (10) (b)
3/1998, ss. 112, 138 (9) (a)
3/2008, s. 109 & sch. 4
S. 12A ins. 34/1978, ss. 11, 32 (3)
S. 12A time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(a)
S. 12A(1) applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(o), 8(1)(p),8(1)(s), 26(3)(b
S. 12A (1) am. 28/1981, s.13
15/1983, ss. 82, 122 (7)
10/1985, ss. 44, 71 (8)
10/1987, s.42
12/1988, s.62
10/1989, s.57
9/1992, ss. 175 (2), 254 (11) (a) (e)
22/1997, ss. 105, 166 (10) (b)
3/1998, ss. 112, 138 (9) (a)
2/1999, ss. 129, 217 (10) (a)
3/2000, ss. 113, 166 (10) (b)
7/2001, ss. 189, 243 (10) (a)
8/2004, ss. 61, 94 (9) (b)
5/2005, s.105
11/2007, s. 84
S.I. No. 520 of 2009, regs. 1(2), 14(a)
S. 12A (1) substit. (in pt.). 13/1993, s.89 (a)
S. 12A (1) (a) (vi), provns. with respect to applic. of. S.I. No. 121 of 1988, regs. 4-7
S. 12A(2) del. S.I. No. 520 of 2009, regs. 1(2), 14(b)
S. 12A (2) substit. 13/1993, s.89 (b)
S. 12B, new s. 8/1995, ss. 130, 179 (10) (a)
S. 12B (2) am. 2/1999, s.130 (a)
7/2001, ss. 190, 243 (10) (g)
3/2008, s. 109 & sch. 4
S. 12B(2)(a) applied S.I. No. 548 of 2006, regs. 1(2), 31(2), 31(2)(b)
S.I. No. 201 of 1996, regs. 2, 4(1), 4(1)(b)
S. 12B(2)(aa) am. 11/2007, s. 85
S. 12B(2)(aa) applied S.I. No. 548 of 2006, regs. 1(2), 31(2), 31(2)(b)
S. 12B(2)(b) am. 11/2007, s. 97 and sch. 3
S. 12B(2)(b) applied S.I. No. 548 of 2006, regs. 1(2), 31(2), 31(2)(b)
S.I. No. 201 of 1996, regs. 2, 4(1), 4(1)(b)
S. 12B(2)(c) applied S.I. No. 548 of 2006, regs. 1(2), 31(4)
S.I. No. 201 of 1996, regs. 2, 5
S. 12B(2)(d) am. 11/2007, s. 97 and sch. 3
S. 12B(2)(d) applied S.I. No. 548 of 2006, regs. 1(2), 31(5)
S.I. No. 201 of 1996, regs. 2, 6
S. 12B(3) am. 5/2010, s. 131, sch. 2, item 16(a) & (b)
3/2008, s. 95(a).
S. 12B (3), def. am. 2/1999, s.130 (b) 217 (10) (d)
S. 12B(4) am. 5/2010, s. 122 (a)(ii)
11/2007, s. 97 and sch. 3
S. 12B(4)(b) am. 5/2010, s. 122 (a)(i)
S.12B(5) form of invoice issued under specified S.I. No. 548 of 2006, regs. 1(2), 31(6)
S.I. No. 201 of 1996, regs. 2, 7
S.12B(5) applied S.I. No. 548 of 2006, regs. 1(2), 9(2)(k)(ii), 31(4)
S.I. No. 201 of 1996, regs. 2, 5
S. 12B(6)(b) am. 11/2007, s. 97 and sch. 3
S. 12B(10) am. 5/2010, s. 131, sch. 2, item 16(c)
3/2008, s. 109 & sch. 4
S. 12B (10) (a) (b) am. 3/2003, ss. 120 (a), 171 (10) (b)
S. 12B (10) (c) ins. 3/2003, ss. 120 (a), 171 (10) (b)
S. 12B (11), subsec. ins. 3/2003, ss. 120 (b), 171 (10) (b)
S. 12B (11)(a) am. 3/2008, s. 95(b).
S. 12B (11)(d) ins. 5/2010, s. 122 (b)
S. 12B (11)(e) ins. 5/2010, s. 122 (b)
S. 12B (12) ins. 5/2010, s. 122 (c)
S. 12B (13) ins. 5/2010, s. 122 (c)
S. 12C time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(a)
S. 12C, new s. 2/1999, ss. 131, 217 (10) (d)
S. 12C(1A) am. 11/2007, s. 86
5/2002, s.138, sch. 6, pars. 1 (c), 6 (1) (ii)
S. 12C(1A) subsection inserted 3/2000, ss. 114, 166 (10) (c)
S. 12C(1B) am. 11/2007, s. 86
S. 12C (1B) (1B) (f) am. 5/2002, s.138, sch. 6, pars. 1 (c), 6 (1) (ii)
S. 12C(1B), subsecs. ins. 3/2000, ss. 114, 166 (10) (c)
S. 12C(2) applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(q)
S. 12C(4) del. 5/2010, s. 123 (a)
S. 12C(5) am. 5/2010, s. 131, sch. 2, item 17
3/2008, s. 109 & sch. 4
3/2008, s. 96
S. 12C (6) ins. 5/2010, s. 123 (b)
S. 12C (7) ins. 5/2010, s. 123 (b)
S. 12D, new s. 7/2001, ss. 191, 243 (10) (g)
S. 12D (4) am. 5/2002, ss. 104, 141 (9) (d)
S. 12D(5) subsec. ins. 3/2008, s. 97
S. 12E s. ins. 3/2008, s. 98
S. 12E(1) substit. S.I. No. 520 of 2009, regs. 1(2), 15
S. 12E(3)(b)(ii)(I) am. 25/2008, s. 99 and sch. 6, pars. 4(i)(i), 7(d)
S. 12E(8)(a) substit. 5/2010, s. 132, sch. 3, par. 10(a)
S. 12E(9A) subsec. ins. 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 7
S. 12E(10) substit. 5/2010, s. 132, sch. 3, par. 10(b)
S. 12E(10) am. 25/2008, s. 99 and sch. 6, pars. 4(i)(ii), 7(d)
S. 12E(10A) ins. 5/2010, s. 132, sch. 3, par. 10(b)
S. 12F s. ins. S.I. No. 520 of 2009, regs. 1(2), 16
S. 12F am. 5/2010, s. 131, sch. 2, item 18
S. 13 am. 3/2008, s. 109 & sch. 4
S. 13 rep. 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S. 13, new s. 34/1978, ss. 12, 32 (3)
13/1993, s.90
S. 13(1)(c) conditions for refund prescribed S.I. No. 548 of 2006, regs. 1(2), 25
S. 13(1A) conditions for application of zero rate prescribed S.I. No. 548 of 2006, regs. 1(2), 33(2)
S. 13 (1A) subsection inserted 22/1997, ss. 106 (a), 166 (10) (e)
S. 13(1A)(i) substit. 5/2010, s. 124 (a)
S. 13(1A)(ii) substit. 5/2010, s. 124 (a)
S. 13(1A)(ii) applied S.I. No. 548 of 2006, regs. 1(2), 33(2)(e)
S. 13(1A)(iia) ins. 5/2010, s. 124 (b)
S. 13(1A)(iii) applied S.I. No. 548 of 2006, regs. 1(2), 33(2)(d)
S. 13 (1A) (iii), am. 2/1999, ss. 132, 217 (10) (b)
S.13(1B) subsection inserted 22/1997, ss. 106 (a), 166 (10) (e)
S.13(1C) subsection inserted 22/1997, ss. 106 (a), 166 (10) (e)
S. 13(1D) ins. 5/2010, s. 124 (c)
S. 13 (2)(b) am. 5/2010, s. 131, sch. 2, item 19
S. 13(3) conditions for refund prescribed S.I. No. 548 of 2006,regs. 1(2), 23
S.13 (3A), subsec. ins. 9/1992, ss. 176 (b), 254 (11) (e)
S.13 (3B) (3C), subsecs. ins. 22/1997, ss. 106 (b), 166 (10) (e)
S. 13(3)(b) am. 25/2008, s. 99 and sch. 6, pars. 4(j), 7(d)
5/2002, ss. 105, 141 (9) (d)
S. 13(3)(b) substit. S.I. No. 520 of 2009, regs. 1(2), 17(a)
S.13 (3) (c) am. 10/1985, s.45
10/1987, s.43
9/1992, ss. 176 (a), 254 (11) (e)
3/1998, ss. 113, 138 (9) (d)
S.I. No. 520 of 2009, regs. 1(2), 17(b)
S.13 (4) (5) del. 14/1982, s.82
S.13A applied S.I. No. 548 of 2006, regs. 1(2), 3(5)(c)
S.13A am. 9/1996, ss. 95, 143 (10) (a)
7/2001, ss. 192, 243 (10) (g)
3/2008, s. 109 & sch. 4
S.13A ins. 13/1993, s.90
S.13A (1) am. 5/2010, s. 131, sch. 2, item 20 (a) & (b)
S.13A (5) am. 5/2010, s. 131, sch. 2, item 20 (c)
S.13A (6) am. 5/2010, s. 131, sch. 2, item 20 (c)
S.13A (7) am. 5/2010, s. 131, sch. 2, item 20 (c)
S.13A (8) am. 5/2010, s. 131, sch. 2, item 20 (c)
S. 14 effect of deemed cancellation specified S.I. No. 548 of 2006, regs. 1(2), 15(7)(b)
S.14, cert. cancellation to have effect for purposes of. S.I. No. 298 of 1986, reg. 3 (9)
S.14 substituted 34/1978, ss. 13, 32 (3)
S.14(1) conditions prescribed for deemed cancellation of authorisation S.I. No. 548 of 2006, regs. 1(2), 15(7)(b)
S.14(1) requirement to notify specified S.I. No. 548 of 2006, regs. 1(2),15(7)(a)
S. 14(1) tax chargeable under the Act not affected by an authorisation S.I. No. 548 of 2006, regs. 1(2), 15(6)
S.14(1) application restricted S.I. No. 548 of 2006, regs. 1(2), 15(5)(a)
S.14(1) applied S.I. No. 548 of 2006, regs. 1(2), 8(3), 15(4), 15(8)(a), 15(8)(b), 15(9)(a)
S.14 (1) am. 9/1992, ss. 177 (1) (a) (i), 254 (11) (e)
S.14 (1), subsec. substit. 13/1994, s.97 (a)
S. 14(1)(a) particulars to be included when claiming eligibility S.I. No. 548 of 2006, regs. 1(2), 15(3)(b)
S. 14(1)(a) supplies to taxable person not entitled to claim full deduction deemed supplies to non-registered persons S.I. No. 548 of 2006, regs. 1(2), 15(2)
S. 14(1)(b) substit. 11/2007, s. 87
S. 14(1)(b) particulars to be included when claiming eligibility prescribed S.I. No. 548 of 2006, regs. 1(2), 15(3)(c)
S.14 (1) (b) am. 14/1982, s.83
S.I. No. 316 of 1997, art. 2
7/2001, s.240, sch. 5
S.14 (1) (b), subsec. del. 9/1992, ss. 177 (1) (a) (ii), 254 (11) (e)
S.14 (1A), subsec. ins. 9/1992, ss. 177 (1) (b), 254 (11) (b)
S.14 (1B), subsec. ins. 8/1995, ss. 131, 179 (10) (c)
S.14 (2) am. 9/1992, ss. 177 (1) (c), 254 (11) (e)
13/1994, s.97 (b)
S.14 (2), subsec. ins. after. 9/1992, ss. 177 (1) (d), 254 (11) (b)
S. 14(2A) subsec. ins. 3/2008, s. 99
S. 14(3) substit. S.I. No. 520 of 2009, regs. 1(2), 18
S.14 (3) am. 9/1992, ss. 177 (2), 254 (11) (e)
S.15 applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(e)(i), 28(2)(c)
S.15 am. 14/1982, s.84
10/1985, ss. 46, 71 (8)
S.15, s. 34/1978, ss. 14, 32 (3)
S.15 (1) rep. 5/2010, s. 132, sch. 3, par. 11
S.15 (1) am. 15/1983, ss. 83, 122 (7)
9/1984, ss. 88, 116 (8)
10/1990, ss. 104, 140 (9)
S.15 (1), subsec. substit. 9/1992, ss. 178 (a), 254 (11) (b)
S.15 (1) (aa), par. ins. 13/1991, ss. 82, 132 (9)
S.15 (2) am. 10/1990, ss. 104, 140(9)
S.15 (2), subsec. del. 9/1992, ss. 178 (b), 254 (11) (b)
S.15 (3) amended S.I. No. 363 of 1995, reg. 8
9/1996, ss. 96, 143 (10) (a)
S.I. No. 363 of 1995, reg. 8
S.15 (4) am. 15/1983, ss. 83, 122 (7)
S.15 (5) (b), appl. with mods. S.I. No. 344 of 1985, reg. 4 (2)
S. 15(5A) am. 11/2007, s. 97 and sch. 3
S.15 (5A), subsec. ins. 9/1992, ss. 178 (c), 254 (11) (e)
S. 15(6A) rep. 5/2010, s. 132, sch. 3, par. 11
S. 15(6A) am. S.I. No. 520 of 2009, regs. 1(2), 19
S. 15(8) ins. 5/2010, s. 125
S. 15A rep. 5/2010, s. 132, sch. 3, par. 12
S.15A ins. S.I. No. 413 of 1992, reg. 11
S. 15A(1)(b) am. S.I. No. 520 of 2009, regs. 1(2), 20(a)
S. 15A(3) am. S.I. No. 520 of 2009, regs. 1(2), 20(b)
S.15A (3) (c) am. 7/2001, s.240, sch. 5
S. 15B inserted S.I. No. 448 of 1994, regs. 2, 4
S.15B am. 8/2004, ss. 62, 94 (9) (c)
S. 15B(1)(b) am. S.I. No. 520 of 2009, regs. 1(2), 21
S. 15B(1)(b)(ii) am. 11/2007, s. 97 and sch. 3
S. 15B(5) am. S.I. No. 520 of 2009, regs. 1(2), 21
S. 15B(5A)(ii) am. 11/2007, s. 88(a)(i)
S. 15B(5A)(ii) am. S.I. No. 663 of 2006, regs. 2, 5(a)(i)
S. 15B (5A)(iia) subpar. ins. 11/2007, s. 88(a)(ii)
S. 15B(5A)(iia) subpar. ins. S.I. No. 663 of 2006, regs. 2, 5(a)(ii)
S. 15B(7)(a) am. 11/2007, s. 88(b)
S. 15B(7)(a) am. S.I. No. 663 of 2006, regs. 2, 5(b)
S.16 applied S.I. No. 548 of 2006, regs. 1(2), 8(1), 10(2)(b)(i), 10(2)(b)(ii), 10(2)(c), 18(2)(b)
S.I. No. 266 of 1993, art. (6) (b)
S.16 am. 34/1978, ss. 30 (2), 32 (3), sch. 2
14/1982, s.85
3/2008, s. 109 & sch. 4
S. 16(1) am. 3/2008, s. 100(a)
S.16 (IA) (iii) am. 2/1999, ss. 133, 217 (10) (e)
S.16 (2) am. 9/1992, ss. 179 (a), 254 (11) (e)
S. 16(2A) subsec. ins. 11/2007, s. 89
S.16 (3) am. 9/1992, ss. 179 (b) (i)-(iv), 254 (11) (b)
3/2003, ss. 121 (a), 171 (10) (f)
3/2008, s.141 & sch. 8, par. 3(d) and 7(c)
S.16 (4) ins. 3/2003, ss. 121 (b), 171 (10) (f)
S. 16(5) substit. 5/2010, s. 132, sch. 3, par. 13
S. 16(5) subsec. ins. 3/2008, s. 100(b)
S. 16(6) ins. 5/2010, s. 126
S. 16(7) ins. 5/2010, s. 126
S. 17 am. 3/2008, s. 109 & sch. 4
34/1978, ss. 30 (2), 32 (3), sch. 2
S.17 appl. S.I. No. 548 of 2006, regs. 1(2), 8(1)(a)(i), 8(1)(c)(i), 9(3), 9(6), 9(9), 10(2)(b)(i), 10(2)(b)(ii), 11(8), 16(4)(a), 26(3)(b), 26(3)(a), 32(4)
S.I. No. 269 of 1992, reg. 4 (1) (a)
S.I. No. 266 of 1993, art. 4 (b) (i)
S.17, applic. rstrct. 10/1990, ss. 105, sch. 6, par. (v), 140 (9)
S.17(1) am. (deletion of proviso) 11/2007, s. 90(a)
S.17(1) am. 11/2007, s. 97 and sch. 3
S.17(1) form of invoice under prescribed S.I. No. 548 of 2006, regs. 1(2), 31(6)
S.I. No. 201 of 1996, regs. 2, 7
S.17(1) applied S.I. No. 548 of 2006, regs. 1(2), 31(4)
S.I. No. 201 of 1996, regs. 2, 5
S.17(1) time limits specified S.I. No. 548 of 2006, regs. 1(2),reg. 12(a)
S.17(1) particulars for inclusion in invoices specified S.I. No. 548 of 2006, regs. 1(2), 9(2)
S.17 (1) am. 19/1973, ss. 76, 90, sch. 10
9/1992, ss. 180 (a), 254 (11)(e)
S.I. No. 275 of 1992, regs. 3-5
S.I. No. 276 of 1992, reg. 3
S.I. No. 413 of 1992, reg. 12
13/1993, s.91 (a)
3/2003, ss. 122 (a), 171 (10) (d)
S.17 (1), prov. ins. 9/1996, ss. 97 (a), 143 (10) (c)
S. 17(1A) applied S.I. No. 548 of 2006, regs. 1(2), 10(2)(c)
S.17(1A) message deemed to be issued or received for purposes of provision S.I. No. 548 of 2006, regs. 1(2), 10(2)(a)
S.I. No. 504 of 2002, reg. 3(1)
S.17 (1A) amended S.I. No. 269 of 1992, reg. 3
S.17 (1A), subsec. ins. 13/1986, s.86
S.17 (1A), subsec. substit. 7/2001, ss. 193 (a), 243 (10) (g)
S.17 (1A) (b) (c), pars. substit. 9/1992, ss. 180 (b), 254(11) (b)
S. 17(1AA) del. 11/2007, s. 90(b)
S.17 (1AA) subsection inserted 9/1996, ss. 97 (b), 143 (c)
S.17(1AB) subsection inserted 9/1996, ss. 97 (b), 143 (c)
S.17 (1AB) am. 3/2000, ss. 115, 166 (10) (c)
7/2001, ss. 193 (c), 243 (10) (d)
11/2007, s. 90(c)
3/2008, s. 101(1)(c)
S. 17(1AAA) del. 3/2008, s. 101(1)(b)
S.17 (1AAA), subsec. ins. 7/2001, ss. 193 (b), 243 (10) (d)
S. 17(1B) del. 3/2008, s.141 & sch. 8, par. 3(e) and 7(c)
S.17 (1B) am. S.I. No. 230 of 1992, reg. 5
S.17 (1B), prov. substit. 8/1995, ss. 132, 179 (10) (c)
S.17 (1B), subsec. ins. 9/1992, ss. 180 (c), 254 (11)(d)
S. 17(1C) subsec. ins. 3/2008, s. 101(1)(a)
S. 17(1D) ins. 5/2010, s. 127
S. 17(1E) ins. 5/2010, ss. 133 (1)(c), (2)
S. 17(2) particulars for inclusion in invoices specified S.I. No. 548 of 2006, regs. 1(2), 11(2)
S.17 (2) rep. 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S.17 (2) am. 9/1992, ss. 180 (d), 254 (11)(e)
S.17 (2), subsec. ins. 34/1978, ss. 15 (a) (b), 32 (3)
S. 17(2A) particulars for inclusion in invoices specified S.I. No. 548 of 2006, regs. 1(2), 11(3)
S.I. No. 443 of 1999, regs. 1(2), 3, 4
S.17 (2A), subsec. ins. 2/1999, ss. 134, 217 (10) (d)
S.17 (3) am. 9/1992, ss. 180 (e) (i), 254 (11)(e)
S.17(3)(a) time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(b)
S.17(3)(a) particulars for inclusion in invoices specified S.I. No. 548 of 2006, regs. 1(2), 9(4)
S.17 (3) (a) am. 9/1992, ss. 180 (e) (ii), 254 (11)(e)
S.I. No. 276 of 1992, reg. 4
S.17(3)(b) time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(c)
S.17(3)(b) particulars for inclusion in credit or debit notes specified S.I. No. 548 of 2006, regs. 1(2), 9(5)
S.17 (3) (b) am. 9/1992, ss. 180 (e) (iii), 254 (11)(e)
S.I. No. 276 of 1992, reg. 5
S.17 (3A) ins. 13/1993, s.91 (b)
S. 17(3AB) del. 11/2007, s. 90(b)
S.17 (3AB), subsec. ins. 9/1996, ss. 97 (c), 143 (10) (c)
S. 17(3B) am. 3/2008, s. 101(2)
S. 17(3B) subsec. ins. 3/2008, s. 101(1)(d)
S.17 (4) rep. 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S.17 (4), subsec. ins. 34/1978, ss. 15 (a) (b), 32 (3)
S.17(4)(a) time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(b)
S. 17(4)(a) particulars for inclusion in invoices specified S.I. No. 548 of 2006, regs. 1(2), 11(4)
S.17 (4) (a) am. S.I. No. 276 of 1992, reg. 4
S. 17(4)(b) applied S.I. No. 548 of 2006, regs. 1(2), 16(5)(a)
S.17(4)(b) time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(c)
S.17(4)(b) particulars for inclusion in credit or debit notes specified S.I. No. 548 of 2006, regs. 1(2), 11(5)
S.17 (4) (b) am. 9/1992, ss. 180 (f), 254 (11)(e)
S.I. No. 276 of 1992, reg. 5
S. 17(5A) del. 11/2007, s. 90(b)
S.17 (5A), subsec. ins. 9/1996, ss. 97 (d), 143 (10) (c)
S.17 (6) (in pt.) rep. 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S.17 (6A) ins. 34/1978, ss. 15 (c), 32 (3)
S. 17(7) am. 5/2010, s. 159 & sch. 4, pars. 4(d), 6(d)(ii)
S.17(7) time limits specified S.I. No. 548 of 2006, regs. 1(2), 12
S.17(7) repealed (in pt.) 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S. 17(7A) del. 11/2007, s. 90(b)
S.17 (7A), subsec. ins. 9/1996, ss. 97 (e), 143 (10) (c)
S.17(8) time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(d)
S.17(8) applied S.I. No. 548 of 2006, regs. 1(2), 9(2)(h)
S.17 (8) repealed (in pt.). 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S.17 (8) am. 5/2010, s. 131, sch. 2, item 21
9/1992, ss. 180 (g), 254 (11)(e)
S.I. No. 276 of 1992, reg. 6
34/1978, ss. 15 (d)-(f), 32 (3)
S.17(9) non-application of provision S.I. No. 548 of 2006, regs. 1(2), 16(1)
S.17(9) amended 34/1978, ss. 15 (d)-(f), 32 (3)
S.17(9)(a) applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(k)(ii), 8(1)(r), 28(2)(g), 28(2)(h)
S. 17(9)(aa) am. 3/2008, s. 101(1)(e)
S.17(10) particulars for inclusion in settlement vouchers specified S.I. No. 548 of 2006, regs. 1(2), 11(6)
S.17(10) amended 34/1978, ss. 15 (d)-(f), 32 (3)
S.17 (10) (a) am. 3/2003, ss. 122 (b), 171 (10) (d)
S.17 (10) (b) am. 3/2003, ss. 122 (c), 171 (10) (d)
S.17 (10) (in pt.) rep. 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S.17(11) particulars for inclusion in credit or debit notes specified S.I. No. 548 of 2006, regs. 1(2), 9(5)
S.17(11A) particulars for inclusion in credit or debit notes specified S.I. No. 548 of 2006, regs. 1(2), 11(5)
S.17 (11A) ins. 34/1978, ss. 15 (g), 32 (3)
S.17 (12) am. 34/1978, ss. 15 (h), 32 (3)
S.17 (12) (ai), par. ins. 9/1992, ss. 180 (h) (i), 254 (11)(e)
S. 17(12)(a)(i) am. 6/2006, s. 127 and sch. 2 par. 8, 9(h)
S. 17(12)(a)(ii) applied S.I. No. 548 of 2006, regs. 1(2), 25(4)(c)
S. 17(12)(a)(iii) am. 6/2006, s. 127 and sch. 2 par. 8, 9(h)
S.17 (12) (b) amended 9/1992, ss. 180 (h) (ii), 254 (11)(e)
S.17 (13) ins. 34/1978, ss. 15 (i), 32 (3)
S.17 (14) (15), subsecs. ins. 3/2003, ss. 122 (d), 171 (10) (d)
S.18 am. 11/1979, s.48
3/2008, s. 109 & sch. 4
S.18 (1) substit. 9/1984, ss. 89 (a), 116 (8)
S.18 (1) (a) (iia) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.18 (1) (a) (iia), subpar. ins. 9/1992, ss. 181 (a) (i), 254 (11)(e)
S.18 (1) (a) (iii) am. 9/1992, ss. 181 (a) (ii), 254 (11)(b)
S.18 (1) (a) (iv) am. 9/1992, ss. 181 (a) (iii), 254 (11)(e)
S.18 (1) (a) (v) am. 9/1992, ss. 181 (a) (iv), 254 (11)(b)
S.18 (1A), subsec. ins. 9/1992, ss. 181 (b), 254 (11)(b)
S.18 (1A) (a) am. 8/1995, ss. 133, 179 (10) (c)
S.18 (1B), subsec. ins. 9/1992, ss. 181 (b), 254 (11)(b)
S.18 (2) del. 9/1984, ss. 89 (b), 116 (8)
S. 19 applied S.I. No. 548 of 2006, regs. 1(2), 3(6)(b)(ii), 4(9), 4(10)(b)(i)
S.I. No. 504 of 2003, reg. 3(6)(b)
S. 19 am. 15/1983, ss. 84, 122 (7)
19/1973, ss. 76, 82
34/1978, ss. 16, 30 (2), 32 (3), sch. 2
S. 19(1) am. S.I. No. 520 of 2009, regs. 1(2), 22(a)
S. 19 (1), prov. rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
S. 19 (1) am. 5/2005, ss. 106 (a), 150 (9)
S. 19 (1)(bb) am. 5/2010, s. 131, sch. 2, item 22(a)
S. 19(1A) am. S.I. No. 520 of 2009, regs. 1(2), 22(b)
S. 19 (2) am. 5/2010, s. 131, sch. 2, item 22(b)
S.I. No. 520 of 2009, regs. 1(2), 22(c)
3/2008, s. 109 & sch. 4
5/2005, ss. 106 (b), 150 (9)
9/1992, ss. 182 (b), 254 (11)(e)
5/2002, ss. 106 (a), 141 (9) (b)
S. 19 (1A), subsecs. ins. 9/1992, ss. 182 (a), 254 (11)(e)
S. 19 (2A) rep. 5/2010, s. 132, sch. 3, par. 14
S. 19 (2A), subsec. ins. 22/1997, ss. 107 (a), 166 (10) (e)
S. 19(2B) am. S.I. No. 520 of 2009, regs. 1(2), 22(d)
S. 19(2B) subsec. ins. 3/2008, s. 102
S. 19(3) applied S.I. No. 548 of 2006, regs. 1(2), 3(5)(b)(i), 3(5)(c), 3(6)(b), 3(8), 3(9)(a), 4(12), 18(2)(b), 18(3)(c), 26(4)
S.I. No. 504 of 2003, regs. 3(7)(b)(i), (9)
S.I. No. 267 of 2002, regs. 1(2), 3
S.I. No. 266 of 1993, art. 6(a)
S. 19(3)(a) applied S.I. No. 548 of 2006, regs. 1(2), 13(1)
S. 19(3)(a) specified for the purpose of pt. 38, Chapter 6 of Taxes Consolidation Act 1997 S.I. No. 289 of 2000, reg. 2 to be read together with reg. 3
S. 19 (3) (a) am. S.I. No. 247 of 1993, art. 3
3/2008, s. 109 & sch. 4
S. 19 (3) (a), prov. added. 13/1993, s.92 (a)
S. 19 (3) (a), prov. del. 22/1997, ss. 107 (b), 166 (10) (a)
S. 19(3)(aa) applied S.I. No. 548 of 2006, regs. 1(2), 13(1), 14(7)(b)
S.I. No. 267 of 2002, regs. 1(2), 4
S. 19 (3) (aa) am. S.I. No. 247 of 1993, art. 4
7/2001, ss. 194, 243 (10) (g)
S. 19 (3) (aa) ins. 10/1989, s.58
S. 19(3)(aa) specified for the purpose of pt. 38, Chapter 6 of Taxes Consolidation Act 1997 S.I. No. 289 of 2000, reg. 2 to be read together with reg. 3
S. 19(3)(aa)(i) am. 3/2008, s. 109 & sch. 4
S. 19 (3) (aa) (i), def. substit. 8/1995, ss. 134 (1) (2)
S. 19(3)(aa)(ii) am. 3/2008, s. 109 & sch. 4
S. 19(3)(aa)(iii) am. 3/2008, s. . 109 & sch. 4
S. 19(3)(aa)(iv) am. 3/2008, s. 109 & sch. 4
S. 19(3)(aa)(v) am. 3/2008, s. 109 & sch. 4
S. 19(3)(aa)(vi) am. 3/2008, s. 109 & sch. 4
S. 19 (3) (aa) (vii) am. 5/2002, s.138, sch. 6, pars. 1 (e), 6 (a) (ii)
S. 19(3)(aa)(viii) am. 3/2008, s. 109 & sch. 4
S. 19(3)(b) am. 3/2008, s. 109 & sch. 4
S. 19(3)(b) applied S.I. No. 548 of 2006, regs. 1(2), 13(1)
S. 19(3)(c) am. 3/2008, s. 109 & sch. 4
S. 19(3)(d) am. 3/2008, s. . 109 & sch. 4
S. 19 (3) (d), par. ins. 5/2002, ss. 106 (b), 141 (9) (d)
S. 19(3A) am. 5/2010, s. 159 & sch. 4, pars. 4(e), 6(d)(ii)
S. 19(3A) subsec. ins. 3/2008, s. 96(1), (2) and sch. 3, par. 2
S. 19 (4) substit. 13/1993, s.92 (b)
S. 19 (4) subsec. ins. 9/1992, ss. 182 (c), 254 (11)(e)
S. 19 (4) (a) (i) (I) am. 2/1999, s.135
S. 19 (5), subsec. ins. S.I. No. 413 of 1992, reg. 13
S. 19 (5), subsecs. substit. 13/1993, s.92 (c)
S. 19(6) references construed S.I. No. 345 of 1993, reg. 3
S. 19(6) del. 22/1997, ss. 107 (c), 166 (10) (a)
S. 19(6) ins. 3/2003, ss. 123, 171 (10) (c)
S. 19(6) threshold applied S.I. No. 303 of 1993, art. 3
S. 19A substit. S.I. No. 520 of 2009, regs. 1(2), 23
S. 19A am. 3/2008, s. 109 & sch. 4
S. 19A applied S.I. No. 548 of 2006, regs. 1(2), 14(2)
S. 19A, new s. 9/1992, ss. 183, 254 (11)(e)
S. 19A(1) date appointed for returns and statements under S.I. No. 339 of 2008, art. 3. See also art. 2 & sch.
S. 19A(2) date appointed for returns and statements under S.I. No. 339 of 2008, art. 3. See also art. 2 & sch.
S. 19A(2) form and effect of cancellation of authorisation specified S.I. No. 548 of 2006, regs. 1(2), 14(8)
S. 19A(3) date appointed for returns and statements under S.I. No. 339 of 2008, art. 3. See also art. 2 & sch.
S. 19A(3) form and effect of cancellation of authorisation specified S.I. No. 548 of 2006, regs. 1(2),14(8)
S. 19A(3) applied S.I. No. 548 of 2006, regs. 1(2), 14(7)(a) and (b)
S. 19A(4) date appointed for returns and statements under S.I. No. 339 of 2008, art. 3. See also art. 2 & sch.
S. 19A (6), subsec. substit. 5/2005, ss. 107, 150 (9)
S. 19AA s. ins. S.I. No. 520 of 2009, regs. 1(2), 23
S. 19AA (1) substit. S.I. No. 317 of 2010, regs. 1(2), 6
S. 19AA (2) substit. S.I. No. 317 of 2010, regs. 1(2), 6
S. 19B am. 3/2008, s. 109 & sch. 4
S. 19B, new s. 5/2002, ss. 107, 141 (9) (d)
S. 20 am. 16/1981, s.45
3/2008, s. 109 & sch. 4
S. 20(1) applied S.I. No. 548 of 2006, regs. 1(2), 3(5)(b)(ii), 17(2)(c)
S. 20(1) application restricted S.I. No. 548 of 2006, regs. 1(2), 3(8), 4(12)
S.I. No. 504 of 2003, reg. 3(8),(9)
S. 20(1) am. 13/1986, s.87 (a)
9/1992, ss. 184 (1) (a), 254 (11)(b)
S. 20(1) appl. S.I. No. 277 of 1992, reg. 5 (2) (c)
S. 20(1), prov. added. 13/1993, s.93
S. 20(1), prov. del. 22/1997, ss. 108, 166 (10) (a)
S. 20(3) applied S.I. No. 548 of 2006, regs. 1(2), 3(9)(b)
S. 20(3) am. 34/1978, ss. 30 (2), 32 (3), sch. 2
S. 20(3)(a) am. 10/1989, s.59
S. 20(3)(a), contin. in force of orders made. 9/1992, ss. 184 (2), 254 (11)(e)
S. 20(3)(a), par. substit. 9/1992, ss. 184 (1) (c), 254 (11)(e)
S. 20(3)(bb), par. ins. 3/2000, ss. 116 (a), 166 (10) (c)
S. 20(4) am. 34/1978, ss. 30 (2), 32 (3), sch. 2
3/2003, ss. 124 (a) (b), 171 (10) (e)
S. 20(4), subsec. substit. 3/1998, ss. 114 (a), 138 (9) (d)
5/2010, s. 132, sch. 3, par. 15
S. 20(5), subsec. substit. 9/1992, ss. 184 (1) (d), 254 (11)(b)
3/1998, ss. 114 (b), 138 (9) (d)
S. 20(5)(a) am. 25/2008, s. 74(a)
S. 20 (5) (a), par. substit. 3/2000, ss. 116 (b), 166 (10) (c)
S. 20(5)(b) substit. 25/2008, s. 74(b)
S. 20(5)(c) substit. 25/2008, s. 74(b)
S. 20(5)(d) substit. 25/2008, s. 74(b)
S. 20(5)(d)(i) am. 3/2000, ss. 116 (c), 166 (10) (c)
S. 20(5)(d)(iii) am. 3/2000, ss. 116 (d), 166 (10) (c)
S. 20(5)(e) am. 3/2003, ss. 124 (c), 171 (10) (e)
S. 20(6), subsec. ins. 8/1995, ss. 135, 179 (10) (c)
S. 20(7), subsec. ins. 3/2003, ss. 124 (d), 171 (10) (e)
S. 20(1A) substit. 13/1991, s.83
S. 20(1A), subsec. ins. 13/1986, s.87 (b)
S. 20(1B), subsec. ins. 9/1992, ss. 184 (1) (b), 254 (11)(b)
S. 21 application restricted S.I. No. 548 of 2006, regs. 1(2), 18(4)
S. 21 am. 6/1975, s.28
21/1978, s.46
3/2008, s. 109 & sch. 4
S. 21, applic. rstrct. S.I. No. 63 of 1979, regs. 13(4), 16(5)
S.I. No. 254 of 2000, regs. 2, 7
S. 21, income tax not to be deducted for interest payable. 39/1997, ss. 1089 (1) (b), 1097
S. 21(1) am. 34/1978, ss. 30 (2), 32 (3), sch. 2
7/2001, s.240, sch. 5
S. 21(1) subsec. substit. 5/2002, ss. 108, 141 (9) (c)
S. 21(1)(a) am. 12/2009, s. 29(4)(a), (7)(b)
S. 21(1)(b) am. 12/2009, s. 29(4)(b), (7)(b)
S. 21(1A), subsec. ins. 7/2001, ss. 195, 243 (10) (g)
S. 21(2) am. 16/1976, s.56
S. 21A new s. 3/2003, ss. 125, 171 (10) (e)
S. 21A(3) am. 11/2007, s. 121(2)
S. 22 particulars to be included in notice of estimate specified S.I. No. 548 of 2006, regs. 1(2), 17(1)
S.I. No. 296 of 2000, regs. 2, 4(2)
S. 22 am. 3/2008, s. 109 & sch. 4
S.I. No. 277 of 1992, reg. 4
34/1978, ss. 30 (2), 32 (3), sch. 2
S. 22 (1), prov. ins. 8/1995, ss. 136, 179 (10) (c)
S. 22 (1), prov. substit. 3/2003, ss. 126, 171 (10) (f)
S. 22 (1) (2) am. 3/2000, ss. 117, 166 (10) (c)
S. 22 (2) (a) am. 7/2001, ss. 196, 243 (10) (g)
S. 22(2)(c) am. 25/2008, s. 97 and sch. 4, pars. 2, 6, table, pt. 1
S. 22(2)(d) repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
S. 22A new s. 2/1999, s.136
S. 23 particulars to be included in notice of assessment specified S.I. No. 548 of 2006, regs. 1(2), 17(2)
S.I. No. 296 of 2000, regs. 2, 5(2)
S. 23 applied S.I. No. 548 of 2006, regs. 1(2), 18(4)(c)
S. 23 am. S.I. No. 277 of 1992, reg. 5
S. 23, s. 34/1978, ss. 17, 32 (3)
S. 23(1) am. 9/1992, ss. 185 (a), 254 (11)(b)
3/2000, ss. 118 (a) (b), 166 (10) (c)
S. 23(1) (2) (a) am. 10/1985, s.47
S. 23(2) subsec. ins. after. 9/1992, ss. 185 (b), 254 (11)(b)
S. 23(3) subsec. ins. 9/1992, ss. 186, 254 (11)(b)
S. 23A am. 3/2008, s. 109 & sch. 4
S. 23A, new s. 9/1992, ss. 186, 254 (11)(b)
S. 24 repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
S. 24(1)(a) par. substit. 5/2005, ss. 108 (1) (a), 150 (9)
S. 24(1)(b) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 24(1)(c) del. with provis. 5/2005, ss. 108 (1) (b) (2), 150 (9)
S. 24(5) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 25 am. 5/2010, s. 131, sch. 2, item 23
3/2008, s. 109 & sch. 4
S. 25(1)(aa) par. ins. 13/1991, s.84
S. 25(1)(ab) par. ins. 9/1992, ss. 187 (a), 254 (11)(b)
S. 25(1)(ab) par. del. 5/2002, ss. 109 (a), 141 (9) (d)
S. 25(1)(ac) am. 11/2007, s. 91(a)
S. 25(1)(ac) par. ins. 8/1995, ss. 137 (a), 179 (10) (b)
S. 25(1)(ad) par. ins. 22/1997, ss. 109, 166 (10) (e)
S. 25(1)(ae) (af), pars. ins. 5/2002, ss. 109 (b), 141 (9) (d)
S. 25(1)(ag) par. ins. S.I. No. 520 of 2009, regs. 1(2), 24(a)
S. 25(1A) subsec. ins. 8/1995, ss. 137 (b), 179 (10) (c)
S. 25(1AA) subsec. ins. S.I. No. 520 of 2009, regs. 1(2), 24(b)
S. 25(2) am. 19/1973, ss. 76, 90, sch. 10
15/1983, ss. 85, 122 (7)
9/1992, ss. 187 (b), 254 (11)(b)
S. 25(2)(dd) par. ins. 8/1995, ss. 137 (c), 179 (10) (c)
S. 25(2)(ee) par. ins. 3/1998, s.134 (2) (4)
S. 25(2)(i) del. 11/2007, s. 91(b)
S. 25(2)(i) am. 3/2000, ss. 119, 166 (10) (c)
S. 25(3) ins. 5/2010, s. 132, sch. 3, par. 16
S. 25(4) ins. 5/2010, s. 132, sch. 3, par. 16
S. 26 am. 19/1973, ss. 76, 83
34/1978, ss. 18, 32 (3)
14/1982, s.86 (a)-(e)
3/2008, s. 109 & sch. 4
25/2008, s. 98(1) and sch. 5, par. 3(a)(i)
S. 26(1) am. 9/1984, ss. 90, 116 (8)
9/1992, ss. 188 (a) (i) (ii), 254 (11)(b), 254 (11)(e)
7/2001, s.240, sch. 5
3/2008, s. 108
S. 26(1), (2) rep. (in pt.). 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S. 26(2) am. 9/1992, ss. 188 (b), 254 (11)(b)
7/2001, s.240, sch. 5
3/2008, s. 108
S. 26(2A) am. 9/1992, ss. 188 (c), 254 (11)(b)
7/2001, s.240, sch. 5
3/2008, s. 108
S. 26(3) am. 9/1992, ss. 188 (d), 254 (11)(b)
7/2001, s.240, sch. 5
3/2008, s. 108
S. 26(3A) am. 9/1984, ss. 90, 116 (8)
9/1992, ss. 188 (e), 254 (11)(b)
7/2001, s.240, sch. 5
3/2008, s. 108
S. 26(3AA) am. 3/2008, ss. 103, 108
S. 26(3AA) subsec. substit. 5/2005, ss. 109, 150 (9)
S. 26(3B) am. 7/2001, s.240, sch. 5
3/2008, s. 108
S. 26(3B) subsec. substit. 9/1992, ss. 188 (f), 254 (11)(b)
S. 26(3C) ins. 5/2010, s. 128
S. 26(3D) ins. 5/2010, s. 159 & sch. 4, pars. 4(f), 6(d)(ii)
S. 26(4) del. 25/2008, s. 98(1) and sch. 5, par. 3(a)(ii)
S. 26 (5) del. 14/1982, s.86 (f)
S. 26(6) del. 25/2008, s. 98(1) and sch. 5, par. 3(a)(ii)
S. 26(6) am. 16/1976, s.57
34/1978, ss. 30 (2), 32 (3), sch. 2
Ss. 26 (6), 27 (7) appl. 15/1983, ss. 94 (9), 122 (7)
Ss. 26 (6), 27 (7), appl. with ness. mods. 39/1997, ss. 1078 (9), 1097
S. 26(7) del. 25/2008, s. 98(1) and sch. 5, par. 3(a)(ii)
S. 27 del. 25/2008, s. 98(1) and sch. 5, par. 3(b)
S. 27 am. 19/1973, ss. 76, 84
34/1978, ss. 19 (a), 32 (3)
3/2008, s. 109 & sch. 4
3/2008, s.141 & sch. 8, par. 3(f) and 7(c)
S. 27(1) am. 9/1992, ss. 189 (a) (i), 254 (11)(d)
S. 27(1)(a) am. 7/2001, s.240, sch. 5
S. 27(1)(b) par. substit. 9/1992, ss. 189 (a) (ii), 254 (11)(d)
S. 27(1)(b) am. 5/2005, ss. 110 (a), 150 (9)
S. 27(1A) subsec. ins. 3/2003, ss. 127 (a), 171 (10) (f)
S. 27(1A)(b) am. 5/2005, ss. 110 (b), 150 (9)
S. 27(2) am. 3/2003, ss. 127 (b) (i) (ii), 171 (10) (f)
S. 27(2)(a)(b) am. 7/2001, s.240, sch. 5
S. 27(3) am. 9/1992, ss. 189 (b), 254 (11)(d)
S. 27(4) amended 7/2001, s.240, sch. 5
S. 27(4A) am. 11/2007, s. 97 and sch. 3
7/2001, s.240, sch. 5
S. 27(4A), subsec. ins. 7/2001, ss. 197 (a), 243 (10) (g)
S. 27(5)(b)(i) amended 7/2001, s.240, sch. 5
S. 27(5)(ii) amended 5/2005, ss. 110 (c), 150 (9)
S. 27(7) am. 9/1992, ss. 189 (b), 254 (11)(d)
S. 27(8) subsec. del. 3/2000, ss. 120, 166 (10) (c)
S. 27(9) ins. 34/1978, ss. 19 (b), 32 (3)
S. 27(9A)subsec. ins. 9/1992, ss. 189 (c), 254 (11)(e)
S. 27(9A)(1) renumbered as s. 27(9A)(a) 3/2008, s. 104(a)(i)
S. 27(9A)(1)(a) renumbered as s. 27(9A)(a)(i) 3/2008, s. 104(a)(ii)
S. 27(9A)(1)(b) renumbered as s. 27(9A)(a)(ii) 3/2008, s. 104(a)(ii)
S. 27(9A)(a)(ii) am. 3/2008, s. 104(a)(iii)
S. 27(9A)(a)(iia) par. ins. 3/2008, s. 104(a)(iii)
S. 27(9A)(1)(c) renumbered as s. 27(9A)(a)(iii) 3/2008, s. 104(a)(ii)
S. 27(9A)(1)(b) am. 11/2007, s. 97 and sch. 3
S. 27(9A)(2) renumbered as s. 27(9A)(b) 3/2008, s. 104(b)(I)
S. 27(9A)(b) am. 3/2008, s. 104(b)(II)
S. 27(9A)(3) renumbered as s. 27(9A)(c) 3/2008, s. 104(c)(I)
S. 27(9A)(c) am. 3/2008, s. 104(c)(II)
S. 27(9A)(4) renumbered as s. 27(9A)(d) 3/2008, s. 104(d)(I)
S. 27 (9A) (4) am. 7/2001, ss. 197 (b) (i), 243 (10) (g)
S. 27 (9A) (4), par. ins. 13/1994, s.98
7/2001, ss. 197 (b) (ii), 243 (10) (g)
S. 27(9A)(4)(a) renumbered as s. 27(9A)(d)(i) 3/2008, s. 104(d)(II)
S. 27(9A)(4)(b) renumbered as s. 27(9A)(d)(ii) 3/2008, s. 104(d)(II)
S. 27(9A)(4)(bb) renumbered as s. 27(9A)(d)(iii) 3/2008, s. 104(d)(II)
S. 27(9A)(4)(c) renumbered as s. 27(9A)(d)(iv) 3/2008, s. 104(d)(II)
S. 27(9A)(4)(d) renumbered as s. 27(9A)(d)(v) 3/2008, s. 104(d)(II)
S. 27(9A)(4)(d) am. 11/2007, s. 97 and sch. 3
S. 27(10) am. 9/1992, ss. 189 (d), 254 (11)(e)
S. 27(10) ins. 34/1978, ss. 19 (b), 32 (3)
S. 27(11) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 27(11) subsec. ins. 9/1992, ss. 189 (e), 254 (11)(e)
S. 27A s. ins. 25/2008, s. 98(1) and sch. 5, par. 3(c)
S. 27A(21)(a)(i) am. 5/2010, s. 131, sch. 2, item 24
S. 27A(21)(c) am. 5/2010, s. 159 & sch. 4, pars. 4(g), 6(d)(ii)
S. 28 am. 9/1992, ss. 190 (a) (b), 254 (11)(b) (d)
7/2001, s.240, sch. 5
3/2008, s.141 & sch. 8, par. 3(g) and 7(c)
3/2008, s. 108
25/2008, s. 98(1) and sch. 5, par. 3(d)
S. 29 del. 25/2008, s. 98(1) and sch. 5, par. 3(e)
S. 29(1) am. 3/2003, s.128 (1) (a) (2)
S. 29(6) am. 3/2003, s.128 (1) (b) (2)
S. 30 am. 34/1978, ss. 20, 32 (3)
9/1992, ss. 191 (a), (b), 254 (11)(b)
S. 30 (1) am. 5/2010, s. 132, sch. 3, par. 17(a)
S. 30(2) del. 25/2008, s. 98(1) and sch. 5, par. 3(f)
S. 30(3) del. 25/2008, s. 98(1) and sch. 5, par. 3(f)
S. 30(4)(a) substit. 5/2010, s. 132, sch. 3, par. 17(b)
S. 30(4)(a) (aa), pars. substit. 3/1998, ss. 115, 138 (9) (d)
S. 30(4)(a) (i) am. 3/2003, ss. 129 (a), 171 (10) (e)
S. 30(4)(a) (ii) am. 3/2003, ss. 129 (b), 171 (10) (e)
S. 30(4)(b) am. 9/1992, ss. 191 (c), 254 (11)(d)
3/2008, s.141 & sch. 8, par. 3(h) and 7(c)
S. 30(5)(b)(i) am. 1/2003, s.119, sch. 3
S. 30 (5) (b) (ii) am. 1/2003, s.119, sch. 3
S. 31 am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 32 am. 3/2008, s. 109 & sch. 4
S. 32 (1) am. 16/1976, s.58
34/1978, ss. 21 (a) (b), 30 (2), 32 (3), sch. 2
9/1984, ss. 91, 116 (8)
10/1985, ss. 48, 71 (8)
S. 32 (1) (aa)-(ai), pars. ins. 9/1992, ss. 192 (a), 254 (11)(e)
S. 32(1)(ag) am. 5/2010, s. 131, sch. 2, item 25(a)
3/2000, ss. 121, 166 (10) (a)
S.I. No. 196 of 1999, regs. 2, 4
S. 32 (1)(aga) ins. 5/2010, s. 132, sch. 3, par. 18(a)
S. 32 (1)(ah) am. 5/2010, s. 131, sch. 2, item 25(b)
S. 32 (1)(ba) ins. 3/2003, ss. 130 (a), 171 (10) (c)
S. 32 (1)(b) am. 19/1973, ss. 76, 85, 90, sch. 10
S. 32(1) (da) - (de) ins. 8/1995, ss. 138, 179 (10) (c)
S. 32(1)(dca) par. ins. 25/2008, s. 75(a)
S. 32(1)(dda) par. ins. 25/2008, s. 75(b)
S. 32 (1) (de) am. 5/2010, s. 131, sch. 2, item 25(c)
S. 32(1)(e) substit. 6/2006, s. 99(1)(a) and (2)
S. 32(1)(f) (in pt.) rep. 16/1976, ss. 49, 61, 81 (2), (3), sch. 5, pt. 2
S. 32(1)(h) am.* 13/1986, s.88 (a)
S. 32(1) (ha)-(hd), subpars. ins. 2/1999, s.137
S. 32(1)(i) am. 9/1992, ss. 192 (b), 254 (11)(d)
S. 32(1)(i) del. 3/2008, s.141 & sch. 8, par. 3(i) and 7(c)
S. 32(1) (i), par. substit.* 13/1986, s.88 (b)
S. 32(1)(ma) ins. 3/2003, ss. 130 (b), 171 (10) (e)
S. 32 (1)(r) rep. 5/2010, s. 132, sch. 3, par. 18(b)
S. 32(1)(ta) ins. 5/2005, ss. 111 (a), 150 (9)
S. 32(1)(tb) par. ins. 3/2008, s. 105
S. 32(1)(tc) par. ins. 3/2008, s. 105
S. 32(1)(v) rep. 5/2010, s. 132, sch. 3, par. 18(b)
S. 32(1) (w) am. 5/2010, s. 131, sch. 2, item 25(d)
S. 32(1)(w) (in pt.) rep. 16/1976, ss. 49, 61, 81 (2) (3) and sch. 5, pt. 2
S. 32(1)(ww) am. 5/2010, s. 131, sch. 2, item 25(e)
S. 32(1)(www) am. 5/2010, s. 131, sch. 2, item 25(f)
S. 32(1)(www) ins. 5/2005, ss. 111 (b), 150 (9)
S. 32(1)(xxxx) am. 5/2010, s. 132, sch. 3, par. 18(c)
S. 32(1)(xxxx) par. ins. 11/2007, s. 92
S. 32 (1)(y) rep. 5/2010, s. 132, sch. 3, par. 18(b)
S. 32 (2A) am. 9/1984, ss. 91, 116 (8)
10/1985, ss. 48, 71 (8)
10/1987, s.44
10/1989, s.60
5/2005, ss. 111 (c), 150 (9)
S.I. No. 520 of 2009, regs. 1(2), 25(a)
5/2010, s. 131, sch. 2, item 25(g)
S. 32 (2A) ins. 34/1978, ss. 21 (c), 32 (3)
S. 32(2B) subsec. ins. 6/2006, s. 99(1)(b).
S. 32(2B)(a) am. 11/2007, s. 97 and sch. 3
S. 32(2B)(ba) par. ins. S.I. No. 520 of 2009, regs. 1(2), 25(b)
S. 34 rep. 5/2010, s. 132, sch. 3, par. 19
S. 34 am. 34/1978, ss. 30 (2), 32 (3), sch. 2
3/2008, s. 109 & sch. 4
S. 34(5) am. 16/1976, s.59
S. 35 am. 19/1973, ss. 76, 86
34/1978, ss. 30 (2), 32 (3), sch. 2
3/2008, s. 109 & sch. 4
S. 35(1) rep. 5/2010, s. 132, sch. 3, par. 20(a)
S. 35(1)(c) rep. 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2
S. 35(3) substit. 5/2010, s. 132, sch. 3, par. 20(b)
S. 35(3) ins. 34/1978, ss. 22, 32 (3)
S. 36 rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
S. 37 s. 9/1992, ss. 193, 254 (11)(b)
S. 37 rep. 7/2001, ss. 198, 243 (10) (f)
S. 38(4) rep. 31/1999, ss. 160, 163, sch. 3
S. 39 rep. 6/1975, s.29 (3)
S. 42 repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
Sch. 1 am. 14/1980, s.82
14/1982, s.87
10/1985, ss. 49, 71 (8)
S.I. No. 344 of 1985, reg. 4 (2)
Sch. 1 substit. 5/2010, s.130
34/1978, ss. 24, 32 (3)
Sch. 1, par. (i), par. substit. 10/1987, s.45 (a)
Sch. 1 par. (i)(a) am. 6/2006, s. 100(a).
Sch. 1 par. (i)(b) am. 6/2006, s. 100(b).
Sch. 1, par. (i) (c) am. 13/1991, s.85 (a) (i)
Sch. 1, par. (i) (e), subpar. substit. 8/1995, ss. 139 (a), 179 (10) (c)
Sch. 1, par. (i) (g) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
8/2004, ss. 64, 94 (9) (d)
Sch. 1, par. (i) (g) substit. 13/1991, s.85 (a) (ii)
Sch. 1, par. (i) (g) (I), par. substit. 5/2002, s.138, sch. 6, pars. 1 (e), 6 (a) (ii)
Sch. 1, par. (i) (g) (Ia), new cl. ins. 2/1999, s.138 (a)
Sch. 1, par. (i) (gg) del. 13/1991, s.85 (a) (iii)
Sch. 1, par. (i) (gg) ins. 10/1989, s.61(a)
Sch. 1, par. (ii) am. 10/1990, ss. 106 (a), 140 (9)
22/1997, ss. 110 (a), 166 (10) (d)
7/2001, ss. 199 (a), 243 (10) (e)
Sch. 1, par. (iii), par. substit. 10/1989, s.61 (b)
Sch. 1, par. (iii) (a) ins. 13/1986, s.89
Sch. 1, par. (iii) (b) ins. 10/1989, s.61 (c)
Sch. 1, par. (iv) am. 7/2001, ss. 199 (b), 243 (10) (e)
Sch. 1, par. (iv) (b) substit. 13/1991, ss. 85 (b), 132 (9)
Sch. 1, par. (iv) (b) substit. (in pt.). 13/1993, s.94
Sch. 1, par. (iv) (bi), subpar. ins. 9/1992, ss. 194 (1) (a), 254 (11)(c)
Sch. 1 par. (va) par. ins. 11/2007, s. 93
Sch. 1, par. (vi) am. 22/1997, ss. 110 (b), 166 (10) (d)
3/2003, s.163, Sch.6, pars. 2, 3 (b)
Sch. 1, par. (viii) del. 14/1982, s.87 (a)
Sch. 1, par (viii) (a) ins. 10/1990, ss. 106 (b), 140(9)
Sch. 1, par. (viii) (a) am. 9/1992, ss. 194 (1) (b), 254 (11)(b)
Sch. 1, par. (ix) am. 10/1987, s.45 (b)
10/1989, s.61 (d)
13/1991, s.85 (a) (iv)
13/1994, s.99 (a)
7/2001, ss. 199 (c) (d), 243 (10) (c)
Sch. 1 par. (ix)(a) del. 25/2008, s. 76
Sch. 1, par. (x) del. 13/1991, ss. 85 (c), 132 (9)
Sch. 1, par. (xi) am. 10/1987, s.45 (c)
Sch. 1, par. (xi) substit. 7/2001, ss. 199 (e), 243 (10) (c)
Sch. 1 par. (xia) am. 3/2008, s.141 & sch. 8, par. 3(j) and 7(c)
Sch. 1, pars. (xia) del. 10/1987, s.45 (d)
Sch. 1, par. (xia) ins. 13/1991, ss. 85 (d), 132 (9)
Sch. 1, pars. (xii) del. 10/1987, s.45 (d)
Sch. 1, par. (xv) am. 13/1994, s.99 (b)
3/2000, ss. 122, 166 (10) (c)
Sch. 1, par. (xva), par. ins. 5/2002, ss. 110, 141 (9) (d)
Sch. 1, par. (xva) del. 5/2005, ss. 112 (b), 150 (9)
Sch. 1, par. (xv), par. substit. 5/2005, ss. 112 (a), 150 (9)
Sch. 1, par. (xvi), par. substit. 8/1995, ss. 140 (b), 179 (10) (a)
Sch. 1, par. (xvia), par. ins. 8/1995, ss. 140 (c), 179 (10) (a)
Sch. 1, par. (xvii), par. substit. 9/1992, ss. 194 (1) (c), 254 (11)(c)
Sch. 1, par. (xviii) am. 9/1992, ss. 106 (b), 140 (9), 194 (2) (a), 254 (11)(e)
Sch. 1, pars. (xviiia)-(xviiib), pars. ins. 2/1999, ss. 138 (b), 217 (10) (e)
Sch. 1, par. (xviii) (b) am. 8/1995, ss. 140 (d), 179 (10) (a)
Sch. 1, par. (xx) del. 10/1990, ss. 106 (a) (b), 140 (9)
Sch. 1, par. (xxa), par. ins. 8/1995, ss. 140 (e), 179 (10) (a)
Sch. 1, par. (xxi) del. 10/1990, ss. 106 (a) (b), 140 (9)
Sch. 1, par. (xxiia) ins. 10/1990, ss. 106 (d), 140 (9)
Sch. 1, par. (xxiii) am. 9/1992, ss. 194 (1) (e), 254 (11)(c)
8/1995, ss. 139 (b), 179 (10) (b)
Sch. 1, par. (xxiv) am. 9/1992, ss. 194 (2) (b), 254 (11)(e)
5/2005, ss. 112 (c), 150 (9)
3/2008, s. 106
Sch. 1, par. (xxxii) am. 8/1995, ss. 140 (f), 179 (10) (a)
Sch. 1, par. (xxxiii) am. 8/1995, ss. 140 (g), 179 (10) (a)
Sch. 2 am. 34/1978, ss. 25, 30 (2), 32 (3), sch. 2
S.I. No. 53 of 1981, art. 2
14/1982, s.88
15/1983, ss. 86, 122 (7)
9/1984, ss. 92, 116 (8)
10/1985, ss. 50, 71 (8)
22/1997, ss. 111 (a) (i) (b), 166 (10) (e)
Sch. 2, para. (xvia) inserted S.I. No. 363 of 1995, reg. 9
Sch. 2, substit. 5/2010, s.130
16/1976, ss. 49, 60 (a), table, pt. 2
Sch. 2, para (i) applied S.I. No. 548 of 2006, regs. 1(2), 8(1)(u)
Sch. 2, par.s (i) substituted 9/1992, ss. 195 (2) (a), 254 (11)(e)
Sch. 2, para (ia) conditions for supply of products under prescribed S.I. No. 548 of 2006, regs. 1(2), 38(2)
S.I. No. 197 of 1999, regs. 2, 4
Sch. 2 par. (ia) par. substit. 3/2000, ss. 123 (a), 166 (10) (a)
S.I. No. 196 of 1999, regs. 2, 5(a)
13/1994, s. 100
Sch. 2 par. (ia) substituted 9/1992, ss. 195 (2) (a), 254 (11)(e)
Sch. 2, par. (i) (aa), subpar. ins. 13/1986, s.90 (a) (i)
2/1999, ss. 139, 217 (10) (c)
Sch. 2, par. (i) (b), subpar. am. 13/1986, s.90 (a) (ii)
Sch. 2, par. (i) (cc), subpar. ins. S.I. No. 413 of 1992, reg. 14
Sch. 2, par. (i) (f), subpar. added. 22/1997, ss. 111 (a) (ii), 166 (10) (e)
Sch. 2, par. (i) (vib), subpar. added. 22/1997, ss. 111 (b), 166 (10) (e)
Sch. 2, par. (ii) rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
Sch. 2, par. (iii) am. 9/1992, ss. 195 (2) (b), 254 (11)(e)
9/1996, ss. 98, 143 (10) (d)
Sch. 2, pars. (iiia) (iiib), pars. ins. 9/1992, ss. 195 (2) (c), 254 (11)(e)
Sch. 2, par. (iiic) ins. 11/2007, s. 94(a)
Sch. 2 par. (v) am. 11/2007, s. 94(b)
Sch. 2, par. (va), par. ins. 9/1992, ss. 195 (1) (a), 254(11) (b)
Sch. 2, par. (vaa), par. ins. 7/2001, ss. 200, 243 (10) (c)
Sch. 2 par. (vb) am. 3/2000, ss. 123 (b), 166 (10) (a)
S.I. No. 196 of 1999, regs. 2, 5(b)
Sch. 2, par. (vb) ins. 13/1993, s.95 (a)
Sch. 2, par. (vc) ins. 3/1998, ss. 116 (a), 138 (9) (a)
Sch. 2, par. (vi) (a) (b) (c) am. 9/1992, ss. 195 (2) (d), 254(11) (e)
Sch. 2, par. (via) ins. 13/1993, s.95 (b)
Sch. 2 par. (vic) ins. 25/2008, s. 77(a)
Sch. 2, par. (xii) am. 13/1986, s.90 (b)
9/1992, ss. 195 (1) (b) (i), 254 (11)(b)
Sch. 2 par. (xii)(b) am. 11/2007, s. 94(c)
Sch. 2, par. (xii) (b), subpar. substit. 9/1992, ss. 195 (1) (b) (ii), 254 (11)(d)
Sch. 2 par. (xii)(b)(I) & (II) substit. 25/2008, s. 77(b)(i)
Sch. 2 par. (xii)(ba) subpar. ins. 25/2008, s. 77(b)(ii)
Sch. 2 par. (xii)(bb) subpar. ins. 25/2008, s. 77(b)(ii)
Sch. 2, par. (xii) (c), subpar. substit 9/1992, ss. 195 (1) (b) (iii), 254(11) (c)
Sch. 2, par. (xii) (d) (I) am. 10/1987, s.46
Sch. 2, par. (xii) (d) (I) (II) am. 9/1992, ss. 195 (1) (b) (iv), 254(11) (c)
Sch. 2, par. (xii) (e), subpar. substit. 9/1992, ss. 195 (1) (b) (v), 254 (11)(c)
Sch. 2, par. (xva), par. substit. 3/1998, ss. 116 (b), 138 (9) (b)
Sch. 2, par. (xva) (a) am. 3/2000, ss. 123 (c), 166 (10) (c)
Sch. 2, par. (xvi), par. substit. 9/1992, ss. 195 (2) (e), 254 (11)(e)
9/1996, ss. 98 (b), 143 (10) (a)
Sch. 2, par. (xvia), par. ins. S.I. No. 363 of 1995, reg. 9
9/1996, ss. 98 (c), 143 (10) (a)
Sch. 2, par. (xixa) (b), subpar. am. 10/1989, s.62
Sch. 2, par. (xx) am. S.I. No. 146 of 1978
Sch. 2, par. (xx) (a) del. 12/1988, s.63
Sch. 3 rep. 5/2010, s. 131, sch. 2, item 26
Sch. 3 ins. 5/2010, s.130
13/1991, ss. 86, 132 (9)
Sch. 3 am. 34/1978, ss. 26, 30 (2), 32 (3), sch. 2
S.I. No. 53 of 1981, art. 3
Sch. 3 del. 10/1985, ss. 51 (a), 71 (8)
Sch. 3 substit. 16/1976, ss. 49, 60 (a), table, pt. 3
13/1993, s.96
Sch. 3, pt. 1 am. 11/1979, s.49 (a)
14/1982, s.89
Sch. 3, par. (ii) am. 13/1991, s.86 (2) (a)
9/1992, ss. 196 (a) , 254 (11)(b)
Sch. 3, par. (vi) substit. 13/1991, ss. 86 (2) (b), 132 (9)
Sch. 3, par. (vi) (a) am. 9/1992, ss. 196 (b) , 254 (11)(c)
Sch. 3, pt. 1, par. (xxx) del. 11/1979, s.49 (b)
Sch. 3, pt. 2, par. (iv) rep. 34/1978, ss. 30 (1), 32 (3), sch. 1
Sch. 4 repealed S.I. No. 520 of 2009, regs. 1(2), 26
Sch. 4 am. 10/1985, s.52
Sch. 4, par. (iiia), par. ins. 22/1997, ss. 112, 166 (10) (e)
Sch. 4, par. (iiib) (iiic), pars. ins. 3/2003, ss. 131, 171 (10) (c)
Sch. 4, par. (iiid), pars. ins. 8/2004, ss. 65 (a), 94 (9) (d)
Sch. 4, par. (v) am. 8/2004, ss. 65 (b), 94 (10)
Sch. 4 par. (vii) am. 11/2007, s. 95
Sch. 4, sch. substit. 34/1978, ss. 27, 32 (3)
Sch. 5 title am. 5/2010, s. 131, sch. 2, item 27
Sch. 5 pt. I Title substit. 11/2007, s. 97 and sch. 3
Sch. 5 pt. II Title substit. 11/2007, s. 97 and sch. 3
Sch. 5, sch. substit. 34/1978, ss. 28, 32 (3)
Sch. 6 rep. 5/2010, s. 131, sch. 2, item 28
Sch. 6 am. 10/1990, ss. 107 (a) (b) (c) (d), 140 (9)
7/2001, s.240, sch. 5
Sch. 6 ins. 15/1983, ss. 88, 122 (7)
Sch. 6 substit. 10/1985, ss. 51 (b), 71 (8)
9/1992, ss. 197 (2) , 254 (11)(a)
Sch. 6, par. (i) (b) am. 9/1992, ss. 197 (1) (a) , 254 (11)(a)
Sch. 6, par. (i) (bi), subpar. ins. 9/1992, ss. 197 (1) (b) , 254 (11)(a)
Sch. 6, par. (i) (c) substit. (in pt.). 13/1993, s.97 (1) (a)
Sch. 6 par. (i)(d) substit. 3/2008, s.141 & sch. 8, par. 3(k) and 7(c)
Sch. 6, par. (ia)(d), appl. with mod. S.I. No. 304 of 1989, reg. 3 (1)
Sch. 6, para. (xviii)(b) amended S.I. No. 363 of 1995, reg. 10
Sch. 6, pars. (ia) (ib) ins. 10/1989, s.63 (a)
Sch. 6, pars. (ii)-(v) del. 13/1991, ss. 87 (1) (a), 132 (9)
Sch. 6, par. (iv) am. 5/2005, ss. 113 (a) (i)-(v), 150 (9)
Sch. 6, par. (vii), par. substit. 13/1994, s.101 (a)
Sch. 6, par. (viia), par. ins. 9/1992, ss. 197 (3) (a) , 254(11) (a)
Sch. 6 par. (viib) am. 6/2006, s. 101
11/2007, s. 96(a)
3/2008, s. 107(a)
Sch. 6, par. (viib) par. inserted 8/1995, ss. 140 (a), 179 (10) (b)
Sch. 6 par. (viic) am. 6/2006, s. 101
11/2007, s. 96(a)
3/2008, s. 107(a)
Sch. 6 par. (viic) par. inserted 8/1995, ss. 140 (a), 179 (10) (b)
Sch. 6, par. (ixa) ins. 10/1989, s.63 (b)
Sch. 6, par. (x) am. 13/1994, s.101 (b)
Sch. 6, par. (x) del. 13/1991, ss. 87 (1) (a), 132 (9)
Sch. 6, par. (x), par. substit. 13/1986, s.91 (a)
Sch. 6, par. (xi) del. 13/1991, ss. 87 (1) (a), 132 (9)
Sch. 6, par. (xi) (ai), subpar. am. 13/1994, s.101 (c)
Sch. 6, par. (xi) (ai), subpar. ins. 9/1992, ss. 197 (3) (b), 254 (11)(a)
Sch. 6, par. (xi) (d) substit. 13/1993, s.97 (1) (b)
Sch. 6, pars. (xia) - (xif) ins. 13/1986, s.91 (b)
Sch. 6, par. (xia) ins. 22/1997, ss. 113, 166 (10) (f)
Sch. 6, pars. (xib)-(xid) ins. 3/1998, ss. 117 (a), 138 (9) (b) (c)
Sch. 6 par. (xie) ins. 3/2008, s. 107(b)
Sch. 6, par. (xig) ins. 10/1987, s.47
Sch. 6, par. (xig) del. 13/1991, ss. 87 (1) (a), 132 (9)
Sch. 6, pars. (xii) - (xxxi) ins. 13/1993, s.97 (1) (c)
Sch. 6, par. (xii) del. 13/1991, ss. 87 (1) (a), 132 (9)
Sch. 6, par. (xii) substit. 3/1998, ss. 117 (b), 138 (9) (b)
Sch. 6, pars. (xiia) - (xiic) ins. 13/1986, s.91 (c)
Sch. 6, par. (xiib) am. 13/1991, ss. 87 (1) (b), 132 (9)
Sch. 6, par. (xiib) substit. 13/1991, s.87 (2)
Sch. 6, par. (xiid) ins. 13/1991, ss. 87 (1) (c), 132 (9)
Sch. 6 par. (xiii) applied S.I. No. 548 of 2006, regs. 1(2), 3(6)
Sch. 6, par. (xiii) del. 13/1986, s.91 (d)
Sch. 6, par. (xiii) ins. 5/2005, ss. 113 (b), 150 (9)
Sch. 6, par. (xiii), procedure for cancellation of registration under S.I. No. 253 of 2000, regs. 4, 5
Sch. 6, pars. (xiii), (xiiia)-(xiiih) ins. 10/1987, s.47
Sch. 6, para (xiii)(a)(II) applied S.I. No. 548 of 2006, regs. 1(2), 5
Sch. 6, par. (xiii) (a) (II), letting criteria specified S.I. No. 321 of 2005, reg. 2
Sch. 6, par. (xiiib) am. 9/1996, ss. 99, 143 (10) (a)
Sch. 6, par. (xiiij) ins. 13/1991, ss. 87 (1) (d), 132 (9)
Sch. 6, par. (xiv) (d) am. 13/1991, s.87 (1) (e)
Sch. 6, par. (xiv) (e) del. 13/1991, s.87 (1) (e)
Sch. 6 par. (xva) par. ins. 11/2007, s. 96(b)
Sch. 6, para (xvia) antiques specified for the purposes of S.I. No. 548 of 2006, regs. 1(2), 32
Sch. 6, par. (xviii) (b) am. S.I. No. 363 of 1995, reg. 10
Sch. 6 par. (xixa) ins. 3/2008, s. 107(c)
Sch. 6, pars. (xxxi)-(xxxiii) substit. 13/1993, s.97 (2)
Sch. 7 del. 10/1985, ss. 51 (c), 71 (8)
Sch. 7 ins. 5/2010, s.129
9/1984, s.95
Sch. 7, sch. ins. 9/1992, ss. 198, 254 (11)(e)
Sch. 7 rep. 13/1993, s.98
Sch. 8 title am. 5/2010, s. 131, sch. 2, item 29(a)
Sch. 8, sch. ins. 8/1995, ss. 141, 179 (10) (a)
Sch. 8, par. (i)(a) am. 5/2010, s. 131, sch. 2, item 29(b)
Sch. 8, par. (i)(f) am. 5/2010, s. 131, sch. 2, item 29(c)
Sch. 8, par. (iii) am. 5/2010, s. 131, sch. 2, item 29(d)
Sch. 9 title am. 5/2010, s. 131, sch. 2, item 30
Sch. 9 ins. S.I. No. 520 of 2009, regs. 1(2), 27
*S. 32 (1) (h) am. : 13/1986, s. 88(a)(b) incorrectly refers to s. 32(h) and (i) instead of to s. 32(1)(h) and (i).
*S. 32 (1) (i), par. substit. : 13/1986, s. 88(a)(b) incorrectly refers to s. 32(h) and (i) instead of to s. 32(1)(h) and (i).
23 Referendum (Amendment) Act 1972 Rep. 12/1994, ss. 1 (3), 5, sch. 1
24 Electricity (Supply) (Amendment) Act 1972 References construed 5/2014, ss. 4(1), 9(3)
25 Births, Deaths and Marriages Registration Act 1972 Rep. 3/2004, ss. 1 (2), 4, 5, sch. 2
S.3 appl. 1/1994, ss. 6 (9) (10), 13 (3)
S.3, saving for. 3/2004, ss. 1 (2), 68 (2) (a)
S.5, applic. rstrct. 36/1996, ss. 1 (5) (c) (7), 7 (3)
26 Offences against the State (Amendment) Act 1972 S.3 (1) (b), par. substit. 39/1998, ss. 4, 18
27 European Communities Act 1972 Applied 7/1992, ss. 2 (1), 83 (3) (c)
S. I. No. 10 of 1992, regs. 1, 8
S. I. No. 634 of 2005, arts. 2, 7 (3) (c)
Certain exclusion from application of regs. S.I. No. 477 of 2011, regs. 1(3), 28(1), (2)
Min. power to refuse approval if failure/conviction under regs. S.I. No. 19 of 2009, reg. 4(7)(a)
S.I. No. 580 of 2007, reg. 5(10)(a)
S.I. No. 151 of 2007, reg. 6(4)(c)
S.I. No. 257 of 2000, regs. 1(2), 3(2)(e)(vi)
Non application of. 15/2004, ss. 1 (8), 29 (5)
Power of Agency to review licence. 7/1992, ss. 2 (1), 88 (4) (e)
Prosecution for offences under. 16/1986, ss. 13, 21
Regs. under payment deposit where offences under 25/2010, ss. 1(2), 50(1)(b)
Regs. under procedure for fixed charge offences 25/2010, ss. 1(2), pt. 3 (ss. 34-49)
Regs. under requirements for authorisations under S.I. No. 296 of 2009, regs. 1(2), 12
S.I. No. 272 of 2009, arts. 1(2), 9
Regs. under applied 30/2007, ss. 3, 72(2)(c)
S.I. No. 701 of 2006, reg. 52(f)(iii)
S.I. No. 675 of 2006, regs.1, 7(5)(a), 6(5)(a), 5(5)(a), 4(7)(a) and 3(5)(a)
S.I. No. 612 of 2006, regs.1, 13(5)(a), reg. 12(5)(a), reg. 11(7)(a), reg. 10(21)(a)
Regs. under restricted S.I. No. 272 of 2009, arts. 1(2), 11
Regs. under transitional provisions for certain authorisations S.I. No. 9 of 2010, regs. 1(2), 60
Regs. under transfer of certain functions S.I. No. 418 of 2011, arts. 1(2), 4
Saver for regs. under S.I. No. 604 of 2006, regs.2, 26(3)(c)
S.I. No. 551 of 2006, regs.2, 6(2)(b)
S.I. No. 612 of 2006, regs.1, 28(1)(a)
S.I. No. 550 of 2004, regs. 2, 7(3)
S.I. No. 248 of 2003, reg. 18(1)
Transfer of functions. under with savings 42/2004, ss. 3 (1), 4, 58, 59 (1) (2) (3), 74, schs. 3, 5
S.1(1) def. "European Union" ins. 33/2009, ss. 2, 9(3)
S.1(1) def. "Lisbon Treaty" ins. 33/2009, ss. 2, 9(3)
S.1(1) def. "treaties governing the European Union" ins. 33/2009, ss. 2, 9(3)
S.1 (1) amended 5/1977, ss. 1, 2(2)
32/1979, ss. 1, 2(3)
1/1985, ss. 1, 2(3)
19/1985, ss. 1, 2(3)
37/1986, ss. 1, 3(3)
24/1992, ss. 1(1), 3(3)
25/1993, ss. 2, 7(3)
30/1994, ss. 1(1), 2(3)
25/1998, ss. 1, 2(3)
27/2002, ss. 1, 3(3)
38/2003, ss. 1, tbl., 2(3)
21/2012, ss. 1, 2(3)
S. 1(1)(v) para. ins. 18/2006, ss. 1(1), 2(3)
S.2 amended 24/1992, ss. 2, 3(3)
S.2, subsection added. 25/1993, ss. 3, 7(3)
S.2(1) substit. 33/2009, ss. 3, 9(3)
S.2 (3), subsection inserted 41/2001, ss. 2, 4(3)
S. 3 licence and registration criteria prescribed S.I. No. 396 of 1996, regs. 1(2), 4, 5, 7
S. 3 fee prescribed S.I. No. 380 of 1996, regs. 1(1), 3(1), table
S.3, construction of regs. modified 25/1993, ss. 4, 7(3)
41/2001, ss. 3, 4(3)
S.3, regs. amended 28/1992, ss. 25
13/1993, s. 80(2)
23/1993, ss. 20(2), 32(2), 33(2), sch.
S.3, regs. applied 13/1993, s.69 (2)
S.3, regs. confirmed. 25/1993, ss. 5 (1), 7 (3)
S.3, regs. revoked. 14/1993, ss. 3, 51 (8) (a)
23/1993, ss. 32 (2), 33 (2), sch.
S.3, regs. rstrct. 14/1993, ss. 3, 51 (8) (b)
S.3, saving for. 12/2005, ss. 2 (1), 30 (4), 46 (3)
22/2005, ss. 14 (4), 103 (4)
S. 3(1) stated not to be affected 41/2006, ss. 2(1), 20(6).
S. 3(1) Act without prejudice to generality of 8/2006, s. 14(1)
S.3 (1) saving for 21/2003. s.25 (1)
S. 3(3) application restricted 13/2016, 38/2014, s. 1368 (as substituted by 13/2016, s. 8(c))
S. 3(3) substit. 18/2007, S. 2(a)
S.3(3)(a)(i) substit. 33/2009, ss. 4, 9(3)
S.3(3)(a)(ii) substit. 33/2009, ss. 4, 9(3)
S. 3(5) subsec. ins. 18/2007, S. 2(b)
S. 3A s. ins. 18/2007, S. 3
S.4 amended 25/1993, s.6 (1)
6/1995, s.1
S.4 applied 23/1993, ss. 8 (3) (b), 33 (2)
S.4, substituted 20/1973, s.1
S.5, substituted 25/2002, s.4
28 Tourist Traffic Act 1972 Rep. 10/2003, s.5 (1) (2), sch. 1
29 Imposition of Duties (Confirmation of Orders) Act 1972 Not Affected
30 Marriages Act 1972 Rep. 3/2004, ss. 1 (2), 4, 5, sch. 2
Saving for cert. refs., etc. in. 2/1985, ss. 2 (4), 9 (2)
S.1, rep. with saving. 26/1995, ss. 1 (2), 3 (1), sch., 3 (2) (b)
S.18 rep. 26/1995, ss. 1 (2), 3 (1), sch.
31 Appropriation Act 1972 Spent.
32 County Management (Amendment) Act 1972 Rep. with saver. 37/2001, ss. 5 (1), 6, 7, sch. 3, pt. 1