Updated to 11 April 2019 (Act No. 10 of 2019 and S.I. No. 154 of 2019)

Value-Added Tax Act 1972
No. 22 of 1972

Contents

Commencement

SectionCommencement DateCommencement Information
Whole Act 26 July 1972 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
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. II(1)(b) amended S.I. No. 413 of 1992, regs. 2, 9
S. 1(1) amended S.I. No. 413 of 1992, regs. 2, 4
  S.I. No. 412 of 1986, arts. 2, 3
  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)(g)(i)(cc) inserted S.I. No. 413 of 1992, regs. 2, 5(a)(i)
S. 3(1)(g)(iiia) inserted S.I. No. 413 of 1992, regs. 2, 5(a)(ii)
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) amended S.I. No. 413 of 1992, regs. 2, 5(b)(i)
S. 3(6)(cc) inserted S.I. No. 413 of 1992, regs. 2, 5(b)(ii)
S. 3(6)(d) amended S.I. No. 413 of 1992, regs. 2, 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, regs. 2, 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) amended S.I. No. 413 of 1992, regs. 2, 6(a)
  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) amended 11/2007, s. 97 and sch. 3
  S.I. No. 413 of 1992, regs. 2, 6(b)
S. 3A(3)(b) am. 3/2008, s. 109 & sch. 4
S. 3A(3)(aa) (ab), pars. ins. S.I. No. 413 of 1992, regs. 2, 6(c)
S. 3A(4) am. 11/2007, s. 97 and sch. 3
S. 3A(5), subsec. ins. S.I. No. 413 of 1992, regs. 2, 6(d)
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) amended S.I. No. 413 of 1992, regs. 2, 7(a)
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, regs. 2, 7(b)
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(3D) inserted S.I. No. 413 of 1992, regs. 2, 7(c)
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)(a)(IA), (IB) inserted S.I. No. 413 of 1992, regs. 2, 7(d)
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(9A) inserted S.I. No. 413 of 1992, regs. 2, 8
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)(vi) applied with modifications S.I. No. 121 of 1988, regs. 2, 4, 5, 7
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)(ia) inserted S.I. No. 413 of 1992, regs. 2, 10(a)
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) amended S.I. No. 317 of 2010, regs. 1(2), 5(b)
  3/1998, ss. 111 (a), 138 (9) (d)
  S.I. No. 413 of 1992, regs. 2, 10(b)
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 time limits specified S.I. No. 548 of 2006, regs. 1(2), 12(a)
  S.I. No. 63 of 1979, regs. 1(2), 11(2)
S. 12A ins. 34/1978, ss. 11, 32 (3)
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(4)(a) amended S.I. No. 307 of 1975, arts. 2, 16
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(6) applied with modifications S.I. No. 279 of 1982, regs. 2, 9
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 inserted S.I. No. 413 of 1992, regs. 2, 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 time limits specified S.I. No. 63 of 1979, regs. 1(2), 11(1)
S. 17 applied with modifications S.I. No. 63 of 1979, regs. 1(2), 5(4)
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 prescribed S.I. No. 548 of 2006, regs. 1(2), 9(2)
  S.I. No. 275 of 1992, regs. 1(2), 3(a)
S.17 (1) amended 19/1973, ss. 76, 90, sch. 10
  11/2007, s. 97 and sch. 3
  11/2007, s. 90(a)
  9/1992, ss. 180 (a), 254 (11)(e)
  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.I. No. 413 of 1992, regs. 2, 12
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 prescribed S.I. No. 548 of 2006, regs. 1(2), 11(2)
  S.I. No. 275 of 1992, regs. 1(2), 3(b)
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) particulars for inclusion in invoices prescribed S.I. No. 275 of 1992, regs. 1(2), 3(c)
S. 17(3) particulars for inclusion in credit notes prescribed S.I. No. 275 of 1992, regs. 1(2), 3(e)
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.I. No. 63 of 1979, regs. 1(2), 11(3)
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.I. No. 63 of 1979, regs. 1(2), 11(5)
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) particulars for inclusion in invoices prescribed S.I. No. 275 of 1992, regs. 1(2), 3(d)
S. 17(4) particulars for inclusion in farmer credit notes prescribed S.I. No. 275 of 1992, regs. 1(2), 3(f)
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.I. No. 63 of 1979, regs. 1(2), 11(4)
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.I. No. 63 of 1979, regs. 1(2), 11(6)
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 prescribed for settlement voucher S.I. No. 548 of 2006, regs. 1(2), 11(6)
  S.I. No. 275 of 1992, regs. 1(2), 3(g), 3(h)
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(11) particulars prescribed for debit note S.I. No. 275 of 1992, regs. 1(2), 3(i)
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) particulars prescribed for farmer debit note S.I. No. 275 of 1992, regs. 1(2), 3(j)
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. inserted S.I. No. 413 of 1992, regs. 2, 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.I. No. 63 of 1979, regs. 1(2), 3(5)
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.I. No. 63 of 1979, regs. 1(2), 13(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 particulars prescribed S.I. No. 277 of 1992, regs. 2, 4(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 particulars prescribed S.I. No. 277 of 1992, regs. 2, 5(2)
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, para. (xia) inserted S.I. No. 430 of 1985, art. 2
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(xixa) inserted S.I. No. 53 of 1981, arts. 1(2), 2
Sch. 2, par. (iii) application extended S.I. No. 63 of 1979, regs. 1(2), 30
Sch. 2, para. (xvia) inserted S.I. No. 363 of 1995, reg. 9
Sch. 2, para. (xx)(cc) inserted S.I. No. 146 of 1978, arts. 1(2), 2
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, regs. 2,14
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(xvii)(c) deleted S.I. No. 53 of 1981, arts. 1(2), 3(a)
Sch. 3(xvii)(f) substituted S.I. No. 53 of 1981, arts. 1(2), 3(b)
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. (ia)(d) articles specified S.I. No. 304 of 1989, reg. 3(2)
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

SIs made under the Act

SectionSIs made under the Act
S. 1(1) Value-Added Tax (Specified Day) Order 1972 (S.I. No. 180 of 1972)
S. 5 Value-Added Tax (Place of Supply of Certain Services) Regulations 1985 (S.I. No. 343 of 1985)
S. 5(3) Value-Added Tax (Amendment Regulations 2006 (S.I. No. 198 of 2006)
S. 6(2) Value-Added Tax (Exempted Activities) (No. 1) Order 1985 (S.I. No. 430 of 1985)
S. 6A(3) Value-Added Tax (Waiver of Exemption on Supplies of, and Supplies relating to, Investment Gold) Regulations 1999 (S.I. No. 440 of 1999)
S. 6A(4) Value-Added Tax (Waiver of Exemption on Supplies of, and Supplies relating to, Investment Gold) Regulations 1999 (S.I. No. 440 of 1999)
S. 6A(6)(b) Value-Added Tax (Refund of Tax to Persons making Exempt Supplies of Investment Gold) Regulations 1999 (S.I. No. 441 of 1999)
S. 6A(7)(b) Value-Added Tax (Refund of Tax to Persons making Exempt Supplies of Investment Gold) Regulations 1999 (S.I. No. 441 of 1999)
S. 6A(8)(b) Value-Added Tax (Refund of Tax to Persons making Exempt Supplies of Investment Gold) Regulations 1999 (S.I. No. 441 of 1999)
S. 7 Value-Added Tax (Waiver of Exemption) (Letting of Immovable Goods) Regulations 2003 (S.I. No. 504 of 2003)
  Value-Added Tax (Waiver of Exemption) (Amendment) Regulations, 1998 (S.I. No. 228 of 1998)
S. 8 Value-Added Tax (Cancellation of Election of Registration in respect of Sixth Schedule Accommodation) Regulations 2000 (S.I. No. 253 of 2000)
S. 8(2A) Value-Added Tax (Agricultural Intervention Agency) Order 2001 (S.I. No. 11 of 2001)
S. 9 Value-Added Tax (Registration) Regulations 1993 (S.I. No. 30 of 1993)
S. 9(4) Value-Added Tax (Appointed Day) Order 1972 (S.I. No. 192 of 1972)
S. 10 Value-Added Tax (Amendment) Regulations 2008 (S.I. No. 238 of 2008)
S. 10(3) Value-Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. No. 577 of 2009)
S. 10(3)(c) Value-Added Tax (Amendment) Regulations 2007 (S.I. No. 272 of 2007)
S. 10C Value-Added Tax (Amendment) Regulations 2009 (S.I. No. 289 of 2009)
S. 11 Value-Added Tax (Determination in Regard To Tax) Regulations 1992 (S.I. No. 278 of 1992)
S. 11(8) Value-Added Tax (Reduction of Rate) (No. 5) Order 1981 (S.I. No. 53 of 1981)
  Value-Added Tax (Reduction of Rate) (No. 4) Order 1978 (S.I. No. 146 of 1978)
  Value-Added Tax (Reduction of Rate) (No. 3) Order 1973 (S.I. No. 69 of 1973)
  Value-Added Tax (Reduction of Rate) (No. 2) Order 1972 (S.I. No. 326 of 1972)
  Value-Added Tax (Reduction of Rate) (No. 1) Order 1972 (S.I. No. 268 of 1972)
S. 12 Value-Added Tax (Apportionment) Regulations 2000 (S.I. No. 254 of 2000)
  Value-Added Tax (Special Scheme for Means of Transport: Documentation) Regulations 1996 (S.I. No. 201 of 1996)
S. 12(1) Value-Added Tax (Second-hand Motor Vehicles) Regulations 1988 (S.I. No. 121 of 1988)
S. 12E Value-Added Tax (Amendment) Regulations 2008 (S.I. No. 238 of 2008)
S. 13 Value-Added Tax (Goods Exported in Baggage) Regulations 1984 (S.I. No. 231 of 1984)
  Value-Added Tax (Exported Goods) Regulations 1984 (S.I. No. 230 of 1984)
S. 13(1) Value-Added Tax (Retail Export Scheme) Regulations 1998 (S.I. No. 34 of 1998)
  Value-Added Tax (Exported Goods) Regulations 1992 (S.I. No. 438 of 1992)
S. 13(1A) Value-Added Tax (Retail Export Scheme) Regulations 1998 (S.I. No. 34 of 1998)
S. 13(3)  Value-Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. No. 577 of 2009)
  Value-Added Tax (Amendment Regulations 2006 (S.I. No. 198 of 2006)
S. 14 Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) (Amendment) Regulations 1994 (S.I. No. 259 of 1994)
  Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) Regulations 1992 (S.I. No. 306 of 1992)
  Value-Added Tax (Determination of Tax Due by Reference to Moneys Received) (Amendment) Regulations 1992 (S.I. No. 93 of 1992)
S. 14(1B) Value-Added Tax (Eligibility To Determine Tax Due By Reference To Moneys Received) Order 1997 (S.I. No. 316 of 1997)
S. 14(2) Value-Added Tax (Amendment) Regulations 2007 (S.I. No. 272 of 2007)
S. 15 Value-Added Tax (Amendment) Regulations 2008 (S.I. No. 238 of 2008)
  Value-Added Tax (Imported Goods) (Amendment) Regulations 2001 (S.I. No. 628 of 2001)
  Value-Added Tax (Imported Goods) (No. 2) Regulations 1992 (S.I. No. 440 of 1992)
  Value-Added Tax (Free Ports) Regulations 1987 (S.I. No. 275 of 1987)
  Value-Added Tax (Remission and Repayment of Tax on Certain Importations) Regulations 1985 (S.I. No. 344 of 1985)
  Value-Added Tax (Imported Goods) Regulations 1983 (S.I. No. 129 of 1983)
  Value-Added Tax (Imported Goods) Regulations 1982 (S.I. No. 279 of 1982)
S. 15(7) Value-Added Tax (Imported Goods) Regulations 1992 (S.I. No. 439 of 1992)
S. 16(1A) Value-Added Tax (Records of Transactions in Investment Gold) Regulations 1999 (S.I. No. 439 of 1999)
S. 17 Value-Added Tax (Invoices and Other Documents)(Amendment) Regulations 2003 (S.I. No. 723 of 2003)
  Value-Added Tax (Electronic Invoicing and Storage) Regulations 2002 (S.I. No. 504 of 2002)
  Value-Added Tax (Invoices and Other Documents) (Amendment) Regulations 1998 (S.I. No. 489 of 1998)
  Value-Added Tax (Electronic Data Exchange and Storage) (Amendment) Regulations 1998 (S.I. No. 488 of 1998)
  Value-Added Tax (Time Limits for Issuing Certain Documents) Regulations 1992 (S.I. No. 276 of 1992)
  Value-Added Tax (Invoices and Other Documents) Regulations 1992 (S.I. No. 275 of 1992)
  Value-Added Tax (Monthly Control Statement) Regulations 1992 (S.I. No. 230 of 1992)
S. 17(1A) Value-Added Tax (Electronic Data Exchange and Storage) Regulations 1992 (S.I. No. 269 of 1992)
S. 19 Value-Added Tax (Returns Regulations 2002 (S.I. No. 267 of 2002)
  Value-Added Tax (Returns) Regulations, 1996 (S.I. No. 294 of 1996)
  Value-Added Tax (Returns) Regulations 1993 (S.I. No. 247 of 1993)
S. 19(4) Value-Added Tax (Payment of Tax on Intra-Community Acquisitions of Certain New Means of Transport) Regulations 1993 (S.I. No. 248 of 1993)
  Value-Added Tax (Payment of Tax on Intra-Community Acquisitions of Means of Transport) Regulations 1992 (S.I. No. 412 of 1992)
S. 19(6)(h) Value-Added Tax (Threshold for Advance Payment) (Amendment) Order 1994 (S.I. No. 342 of 1994)
  Value-Added Tax (Threshold for Advance Payment) Order 1993 (S.I. No. 303 of 1993)
S. 19A Value-Added Tax (Statement of Intra-Community Supplies) Regulations 1993 (S.I. No. 54 of 1993)
S. 20(3) Value-Added Tax (Refund of Tax) (Amendment) Order 2004 (S.I. No. 573 of 2004)
  Value-Added Tax (Refund of Tax) (Amendment) Order 1999 (S.I. No. 305 of 1996)
  Value-Added Tax (Refund of Tax) (No. 29) Order, 1996 (S.I. No. 334 of 1996)
  Value-Added Tax (Refund of Tax) (No. 27) Order 1995 (S.I. No. 38 of 1995)
  Value-Added Tax (Refund of Tax) (No. 26) Order, 1994 (S.I. No. 98 of 1996)
  Value-Added Tax (Refund of Tax) (No. 26) Order 1994 (S.I. No. 165 of 1994)
  Value-Added Tax (Refund of Tax) (No. 25) Order 1993 (S.I. No. 266 of 1993)
  Value-Added Tax (Refund of Tax) (No. 24) Order 1993 (S.I. No. 134 of 1993)
  Value-Added Tax (Refund of Tax) (No. 23) Order 1992 (S.I. No. 58 of 1992)
  Value-Added tax (Refund of Tax) (Revocation) Order 1989 (S.I. No. 351 of 1989)
  Value-Added Tax (Refund of Tax) (No. 22) Order 1988 (S.I. No. 262 of 1988)
  Value-Added Tax (Refund of Tax) (No. 21) Order 1987 (S.I. No. 308 of 1987)
  Value-Added Tax (Refund of Tax) (No. 20) Order 1987 (S.I. No. 10 of 1987)
  Value-Added Tax (Refund of Tax) (No. 19) Order 1986 (S.I. No. 68 of 1986)
  Value-Added Tax (Refund of Tax) (No. 18) Order 1985 (S.I. No. 192 of 1985)
  Value-Added Tax (Refund of Tax) (No. 17) Order 1984 (S.I. No. 249 of 1984)
  Value-Added Tax (Refund of Tax) (No. 16) Order 1983 (S.I. No. 324 of 1983)
  Value-Added Tax (Refund of Tax) (No. 15) Order 1981 (S.I. No. 428 of 1981)
  Value-Added Tax (Refund of Tax) (No. 14) Order 1980 (S.I. No. 264 of 1980)
  Value-Added Tax (Refund of Tax) (No. 13) Order 1980 (S.I. No. 263 of 1980)
  Value-Added Tax (Refund of Tax) (No. 12) Order 1980 (S.I. No. 262 of 1980)
  Value-Added Tax (Refund of Tax) (No. 11) Order 1980 (S.I. No. 239 of 1980)
  Value-Added Tax (Refund of Tax) (No. 10) Order 1979 (S.I. No. 275 of 1979)
  Value-Added Tax (Refund of Tax) (Revocation) Order 1979 (S.I. No. 232 of 1979)
  Value-Added Tax (Refund of Tax) (No. 9) Order 1979 (S.I. No. 59 of 1979)
  Value-Added Tax (Refund of Tax) (No. 8) Order 1978 (S.I. No. 145 of 1978)
  Value-Added Tax (Refund of Tax) (No. 7) Order 1974 (S.I. No. 290 of 1974)
  Value-Added Tax (Refund of Tax) (No. 6) Order 1973 (S.I. No. 238 of 1973)
  Value-Added Tax (Refund of Tax) (No. 5) Order 1973 (S.I. No. 70 of 1973)
  Value-Added Tax (Refund of Tax) (No. 4) Order 1972 (S.I. No. 328 of 1972)
  Value-Added Tax (Refund of Tax) (No. 3) Order 1972 (S.I. No. 327 of 1972)
  Value-Added Tax (Refund of Tax) (No. 2) Order 1972 (S.I. No. 269 of 1972)
  Value-Added Tax (Refund of Tax) (No. 1) Order 1972 (S.I. No. 267 of 1972)
S. 22 Value-Added Tax (Estimation of Tax Payable and Assessment of Tax Payable or Refundable) Regulations 2000 (S.I. No. 295 of 2000)
  Value-Added Tax (Estimation and Assessment of Tax Due) Regulations 1992 (S.I. No. 277 of 1992)
S. 23 Value-Added Tax (Estimation of Tax Payable and Assessment of Tax Payable or Refundable) Regulations 2000 (S.I. No. 295 of 2000)
  Value-Added Tax (Estimation and Assessment of Tax Due) Regulations 1992 (S.I. No. 277 of 1992)
S. 32 Value-Added Tax (Amendment) Regulations 2010 (S.I. No. 144 of 2010)
  Value-Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. No. 577 of 2009)
  Value-Added Tax (Amendment) Regulations 2009 (S.I. No. 289 of 2009)
  Value-Added Tax (Amendment) Regulations 2008 (S.I. No. 238 of 2008)
  Value-Added Tax (Amendment) Regulations 2007 (S.I. No. 272 of 2007)
  Value-Added Tax Regulations 2006 (S.I. No. 548 of 2006)
  Value-Added Tax (Amendment Regulations 2006 (S.I. No. 198 of 2006)
  Value-Added Tax (Short-Term Guest Sector or Holiday Sector) Regulations 2005
  Value-Added Tax (Invoices and Other Documents)(Amendment) Regulations 2003 (S.I. No. 723 of 2003)
  Value-Added Tax (Electronic Invoicing and Storage) Regulations 2002 (S.I. No. 504 of 2002)
  Value-Added Tax (Returns Regulations 2002 (S.I. No. 267 of 2002)
  Value-Added Tax (Amendment) (Property Transactions) Regulations 2002 (S.I. No. 219 of 2002)
  Value-Added Tax (Imported Goods) (Amendment) Regulations 2001 (S.I. No. 628 of 2001)
  Value-Added Tax (Estimation of Tax Payable and Assessment of Tax Payable or Refundable) Regulations 2000 (S.I. No. 295 of 2000)
  Value-Added Tax (Apportionment) Regulations 2000 (S.I. No. 254 of 2000)
  Value-Added Tax (Cancellation of Election of Registration in respect of Sixth Schedule Accommodation) Regulations 2000 (S.I. No. 253 of 2000)
  Value-Added Tax (Agricultural Machinery) (Documentation) Regulations 1999 (S.I. No. 443 of 1999)
  Value-Added Tax (Refund of Tax to Persons making Exempt Supplies of Investment Gold) Regulations 1999 (S.I. No. 441 of 1999)
  Value-Added Tax (Waiver of Exemption on Supplies of, and Supplies relating to, Investment Gold) Regulations 1999 (S.I. No. 440 of 1999)
  Value-Added Tax (Records of Transactions in Investment Gold) Regulations 1999 (S.I. No. 439 of 1999)
  Value-Added Tax (Supply of Food, Drink and Tobacco Products on board Vessels or Aircraft for onboard Consumption) Regulations 1999 (S.I. No. 197 of 1999)
  Value-Added Tax (Invoices and Other Documents) (Amendment) Regulations 1998 (S.I. No. 489 of 1998)
  Value-Added Tax (Electronic Data Exchange and Storage) (Amendment) Regulations 1998 (S.I. No. 488 of 1998)
  Value-Added Tax (Valuation of Interests in Immovable Goods) (Amendment) Regulations 1998 (S.I. No. 482 of 1998)
  Value-Added Tax (Waiver of Exemption) (Amendment) Regulations 1998 (S.I. No. 228 of 1998)
  Value-Added Tax (Returns) Regulations 1996 (S.I. No. 294 of 1996)
  Value-Added Tax (Special Scheme for Means of Transport: Documentation) Regulations 1996 (S.I. No. 201 of 1996)
  Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) (Amendment) Regulations 1994 (S.I. No. 259 of 1994)
  Value-Added Tax (Payment of Tax on Intra-Community Acquisitions of Certain New Means of Transport) Regulations 1993 (S.I. No. 248 of 1993)
  Value-Added Tax (Returns) Regulations 1993 (S.I. No. 247 of 1993)
  Value-Added Tax (Statement of Intra-Community Supplies) Regulations 1993 (S.I. No. 54 of 1993)
  Value-Added Tax (Registration) Regulations 1993 (S.I. No. 30 of 1993)
  Value-Added Tax (Imported Goods) Regulations 1992 (S.I. No. 439 of 1992)
  Value-Added Tax (Exported Goods) Regulations 1992 (S.I. No. 438 of 1992)
  Value-Added Tax (Payment of Tax on Intra-Community Acquisitions of Means of Transport) Regulations 1992 (S.I. No. 412 of 1992)
  Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) Regulations 1992 (S.I. No. 306 of 1992)
  Value-Added Tax (Determination in Regard To Tax) Regulations 1992 (S.I. No. 278 of 1992)
  Value-Added Tax (Estimation and Assessment of Tax Due) Regulations 1992 (S.I. No. 277 of 1992)
  Value-Added Tax (Time Limits for Issuing Certain Documents) Regulations 1992 (S.I. No. 276 of 1992)
  Value-Added Tax (Invoices and Other Documents) Regulations 1992 (S.I. No. 275 of 1992)
  Value-Added Tax (Electronic Data Exchange and Storage) Regulations 1992 (S.I. No. 269 of 1992)
  Value-Added Tax (Monthly Control Statement) Regulations 1992 (S.I. No. 230 of 1992)
  Value-Added Tax (Determination of Tax Due by Reference to Moneys Received) (Amendment) Regulations 1992 (S.I. No. 93 of 1992)
  Value-Added Tax (Furniture, Silver, Glass and Porcelain) Regulations 1989 (S.I. No. 304 of 1989)
  Value-Added Tax (Second-hand Motor Vehicles) Regulations 1988 (S.I. No. 121 of 1988)
  Value-Added Tax (Free Ports) Regulations 1987 (S.I. No. 275 of 1987)
  Value-Added Tax (Determination of Tax Due by Reference to Moneys Received) Regulations 1986 (S.I. No. 298 of 1986)
  Value-Added Tax (Remission and Repayment of Tax on Certain Importations) Regulations 1985 (S.I. No. 344 of 1985)
  Value-Added Tax (Place of Supply of Certain Services) Regulations 1985 (S.I. No. 343 of 1985)
  Value-Added Tax (Goods Exported in Baggage) Regulations 1984 (S.I. No. 231 of 1984)
  Value-Added Tax (Exported Goods) Regulations 1984 (S.I. No. 230 of 1984)
  Value-Added Tax (Imported Goods) Regulations 1983 (S.I. No. 129 of 1983)
  Value-Added Tax Regulations 1979 (S.I. No. 63 of 1979)
  Value-Added Tax Regulations 1973 (S.I. No. 254 of 1973)
  Value-added Tax Regulations 1972 (S.I. No. 177 of 1972)
S. 32(1)(a) Value-Added Tax (Waiver of Exemption) (Letting of Immovable Goods) Regulations 2003 (S.I. No. 504 of 2003)
S. 38(2) Imposition of Duties (No. 283) (Value-Added Tax) Order 1986 (S.I. No. 412 of 1986)
Sch. 2 para. (ia) Value-Added Tax (Supply of Food, Drink and Tobacco Products on board Vessels or Aircraft for onboard Consumption) Regulations 1999 (S.I. No. 197 of 1999)
Sch. 6 Value-Added Tax (Short-Term Guest Sector or Holiday Sector) Regulations 2005 (S.I. No. 321 of 2005)
Sch. 6 para. (ia) Value-Added Tax (Furniture, Silver, Glass and Porcelain) Regulations 1989 (S.I. No. 304 of 1989)

*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).