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

Contents

Commencement

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

Amendments and other effects

How AffectedAffecting Provision
Data sharing for Revenue functions under Local Government (Household Charge) Act 2011 (No. 36 of 2011), s. 14
Electronic filing requirements prescribed Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012)
S. 2 amended Finance Act 2017 (41/2017), s. 58(a)
  Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(a)
S. 2(1) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(a), (2)
  Finance Act 2012 (No. 9 of 2012), ss. 85(a), 138 & sch. 6, pars. 3(a), 4(b)
  Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, par. 2
S. 4(1) amended Finance Act 2011 (No. 6 of 2011), s. 81 & sch. 3, pars. 3(a) , 10(c)
S. 5(1)(b) amended Finance Act 2014 (No. 37 of 2014), s. 69(2)(a)
  European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 5(1)(c) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 6 procedure prescribed Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 3
S. 6(1) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 6(2)(d) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 8(1) substituted Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 3(a)
S. 8(2)(b)(ii) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 3(b)
S. 9(2) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 9(4)(b) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 9(6)(c) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 10(1) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(b), 4(b)
S. 11(2)(b) amended Finance Act 2017 (41/2017), s. 58(b)
S. 12(2) amended Finance Act 2018 (30/2018), Schedule, para. 5(d), s. 62, schedule 2, para. 2
S. 12(3) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 12(3)(b) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 12(5) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 12(5)(c) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 13 deleted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 3(a)
S. 15 procedure prescribed Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 4
S. 15(2)(c) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 4
S. 16(3)(b) amended Finance Act 2011 (No. 6 of 2011), ss. 20(3), (4), 84(8)
S. 16(4) inserted Finance Act 2011 (No. 6 of 2011), s. 59(1)(a), (2)
S. 16(5) inserted Finance Act 2012 (No. 9 of 2012), s. 86(1)(a), (2)
S. 16(6)-(7) inserted Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(a)
S. 17(1)(b) amended Finance Act 2011 (No. 6 of 2011), s. 56
S. 17(1)(c) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 3(b)
S. 17(1)(c)(i) amended Finance Act 2013 (No. 8 of 2013), s. 105(a), (b) & sch. 2 pars. 3(a), 5(a)
S. 17(2)(a)(iii) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 18(1)(a) amended Finance Act 2015 (No. 52 of2015), ss. 54(a)(i)
S. 18(1)(a)(III) amended Finance Act 2015 (No. 52 of 2015), ss. 54(a)(ii)
  Finance (No. 2) Act 2011(No. 8 of 2011) s. 3(d)
S. 19(1)(a) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 5
S. 19(1)(d) deleted Finance Act 2012 (No. 9 of 2012), s. 86(1)(b), (2)
S. 19(1)(g) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(a)(i)
S. 19(1)(h(iii) amended European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(a)
S. 19(1A) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(a)(ii)
S. 21(a) amount specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 5
S. 22(2) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 6
S. 24(3)(c) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 7
S. 26(1) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 27(2) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(b)(i)
S. 27(2) calculations under Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 7
S. 27(3) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(b)(ii)
S. 28(4) inserted Finance Act 2013 (No. 8 of 2013), s. 68(a)
S. 28(5) inserted Finance Act 2013 (No. 8 of 2013), s. 68(a)
S. 31(1)(a) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(c)(i)
S. 31(1)(b)(i) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(c)(i)
S. 31(1)(b)(ii) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(c)(ii)
S. 33(2)(b) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(i)
S. 33(2)(ba) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(i)
S. 33(4A) inserted European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(a)
S. 33(4B) inserted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(a)
S. 33(5)(h) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(d)
S. 33(5)(j) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(ii)
S. 34(g) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(i)
S. 34(g) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 3(c)(i)
S. 34(ga) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 3(c)(ii)
S. 34(ga) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(ii)
  Finance Act 2013 (No. 8 of 2013), s. 105(a), (b) & sch. 2 pars. 3(b), 5(a)
S. 34(ka) inserted European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(b)
S. 34(kb) inserted European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(b)
S. 34(kc) amended European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(b)(i)
S. 34(kc) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(iii)
S. 34(kd) inserted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(b)(ii)
S. 34(l) deleted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(iv)
S. 34(n) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 8
S. 37(4) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(c)
S. 37(4)(a) European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(b)
S. 39(4) applied Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 10(6)
S. 41(4) amended Finance Act 2012 (No. 9 of 2012), s. 86(1)(c), (2)
S. 42(3) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 43 rate etc. specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 11
S. 43(3)(a)(i) amended Finance Act 2013 (No. 8 of 2013), s. 69(a)
S. 43(3)(b) substituted Finance Act 2013 (No. 8 of 2013), s. 69(b)
S. 43A inserted European Union (Value-Added Tax) (Vouchers) Regulations 2018 (S.I. No. 582 of 2018), regs. 2, 3
S. 46(1) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(a)-(b)
S. 46(1)(a) applied Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 7(4)
S. 46(1)(a) amended Finance Act 2012 (No. 9 of 2012), s. 87
S. 46(1)(b)conditions specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 29
S. 46(1)(ca) amended Finance Act 2018 (30/2018), ss. 43, 43(a)
  Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(b)(i), (2)
S. 46(1)(ca) inserted Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(c)
S. 46(1)(d) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(b)(ii), (2)
S. 48(1) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 48(2) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 49(2) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 9
S. 50(2) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 51 procedure prescribed Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 13
S. 51(6) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(b)(i)
S. 51(7) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(b)(ii)
S. 52(2)(a) substituted Finance Act 2012 (No. 9 of 2012), s. 85(b)
S. 53(3) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 55
  Finance Act 2017 (41/2017), s. 58(c)
S. 53A inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 56
S. 55(1)(a) amended European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(a)
S. 55(7)(c) amended European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(b)(i)
S. 55(7)(ca) inserted European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(b)(ii)
S. 56(1) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(a)
S. 56(1) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 10
S. 56(2)(aa) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(b)
S. 56(3)(a) substituted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(i)
S. 56(3)(aa), (ab) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(ii)
S. 56(3)(ca) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(iii)
S. 56(3)(d) deleted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(iv)
S. 56(3A), (3B) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(d)
S. 56(10) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(e)
S. 58(2) conditions specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 15
S. 58(2)(a) substituted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 58(a)
S. 58(2)(iiia) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 58(b)
S. 59(1) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(c)(i), 4(b)
S. 59(1)(d) amended Finance Act 2013 (No. 8 of 2013), s. 70(a)
S. 59(2) conditions specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2), 16 & 17
S. 59(2)(d) amended Finance Act 2011 (No. 6 of 2011), s. 81 & sch. 3, paras. 3(b) , 10(c)
S. 59(2)(e) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(c)(ii), 4(b)
S. 59(2)(g) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 59(2)(ia) inserted Finance Act 2011 (No. 6 of 2011), s. 59(1)(b), (2)
S. 59(2)(ib) inserted Finance Act 2012 (No. 9 of 2012), s. 86(1)(d), (2)
S. 59(2)(ic)-(id) inserted Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(b)
S. 59(2)(j) substituted Finance Act 2013 (No. 8 of 2013), s. 70(b)
S. 59(2)(m) deleted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 59(a)
S. 59(2A) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 59(b)
S. 60(2)(a)(iia) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(e)
S. 61 conditions specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 17
S. 61(1) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(f)
S. 61(4), (5) substituted Finance Act 2016 (18/2016), s. 46(a)
S. 61(6) amended Finance Act 2016 (18/2016), s. 46(b)
S. 62A inserted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 60(1), (2)
Pt. 8, ch. 2 (ss. 63-64) conditions specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 18
S. 63(1) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 11
S. 64(6)(a)(i)(l) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(d), 4(b)
S. 64(8A) inserted Finance Act 2015 (No. 52 of 2015), s. 55
S. 64(9)(b)(i) substituted Finance Act 2013 (No. 8 of 2013), s. 71(a)
S. 64(9)(c) substituted Finance Act 2013 (No. 8 of 2013), s. 71(b)
S. 64(12A) inserted Finance Act 2013 (No. 8 of 2013), s. 71(c)
S. 64(12A)(a), (b) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(a), (b)
S. 64(12A)(ba) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(c)
S. 64(12A)(c) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(d)
S. 65(1)(b) amended Finance Act 2013 (No. 8 of 2013), s. 68(b)
S. 65(2A) inserted Finance Act 2015 (No. 52 of 2015), s. 56
S. 65(4) amended Finance Act 2013 (No. 8 of 2013), s. 68(c)
Pt. 9, ch. 2 (ss. 66-73) details specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 20(3), (8)
S. 66(1) substituted European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(i)
S. 66(1) particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 20
S. 66(2) substituted European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(ii)
S. 66(2) deemed receipt under Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 21(2)
S. 66(2A) inserted European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(ii)
S. 66(3)(b) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(e)(i), 4(b)
S. 66(4)(a)(ii) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(e)(ii), 4(b)
S. 66(4A) inserted Finance Act 2011 (No. 6 of 2011), s. 59(1)(c), (2)
S. 66(4A)(a)(ii) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(e)(iii), 4(b)
S. 66(4B) inserted Finance Act 2012 (No. 9 of 2012), s. 86(1)(e), (2)
S. 66(4C)-(4D) inserted Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(c)
S. 66(4C)(b) amended Finance Act 2017 (41/2017), s. 58(d)
S. 66(5) particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 32
S. 66(5) deleted Finance Act 2012 (No. 9 of 2012), s. 88
S. 67 particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 20(4)-(5)
S. 68 particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 22
S. 68(6) inserted Finance Act 2016 (18/2016), ss. 47(1)(a), 47(2)
S. 70(1) time limit specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 23
S. 74(2) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 12
S. 76 procedure specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 24
S. 76(1) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(d)
S. 76(2) amended Finance Act 2013 (No. 8 of 2013), s. 68(d)
S. 76(2)(a)(i) substituted Finance Act 2013 (No. 8 of 2013), s. 68(e)
S. 76(2)(b) substituted Finance Act 2013 (No. 8 of 2013), s. 68(f)
S. 76(2)(c) amended Finance Act 2013 (No. 8 of 2013), s. 68(g)
S. 76(3) amended Finance Act 2013 (No. 8 of 2013), s. 68(h)
S. 76(4)(a)(i) amended Finance Act 2015, No. 52/2015, ss. 53(a)
S. 77 procedure specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 24
S. 77A inserted Finance Act 2015 (No. 52 of 2015), ss. 53(b)
S. 79(5) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(e)(i), (ii)
S. 80(1) procedure specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 25
S. 80(1)(b) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 63
  Finance Act 2013 (No. 8 of 2013), s. 72
S. 81(7) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(c)
Pt. 9, ch. 7 (ss. 82-83) contents specified for accounts Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 27
S. 82 procedure specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 26
S. 84(3) amended Finance Act 2014 (No. 37 of 2014), s. 66(a)(iv)
  European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(f)
  Finance Act 2012 (No. 9 of 2012), s. 89(a)
S. 84(3)(b) amended Finance Act 2014 (No. 37 of 2014), s. 66(a)(i)
S. 84(3)(c) amended Finance Act 2014 (No. 37 of 2014), s. 66(a)(ii)
S. 84(3)(d) inserted Finance Act 2014 (No. 37 of 2014), s. 66(a)(iii)
S. 84(4)(a) amended Finance Act 2014 (No. 37 of 2014), s. 66(b)(i)
S. 84(4)(b) amended Finance Act 2014 (No. 37 of 2014), s. 66(b)(ii)
S. 84(4)(c) inserted Finance Act 2014 (No. 37 of 2014), s. 66(b)(iii)
S. 84(5) substituted Finance Act 2012 (No. 9 of 2012), s. 89(b)
S. 84(5) amended Finance Act 2014 (No. 37 of 2014), s. 66(c)
S. 84(6) inserted Finance Act 2014 (No. 37 of 2014), s. 66(d)
Pt. 10 Ch. 1 heading inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(g)
S. 86(1) substituted Finance Act 2016 (18/2016), ss. 47(1)(b)(i), 47(2)
S. 86(1) amended Finance Act 2014 (No. 37 of 2014), s. 67
  Finance (No. 2) Act 2013 (No. 41 of 2013), s. 64
  Finance Act 2013 (No. 8 of 2013), s. 73
S. 86(1A) inserted Finance Act 2016 (18/2016), ss. 47(1)(b)(i), 47(2)
S. 86(2) amended Finance Act 2016 (18/2016), ss. 47(1)(b)(ii), 47(2)
S. 86A inserted Finance Act 2016 (18/2016), ss. 47(1)(c), 47(2)
S. 87(1) amended Finance Act 2015 (No. 52 of 2015), ss. 57(a)
  Finance Act 2011 (No. 6 of 2011), s. 81 & sch. 3, paras. 3(c)-(d) , 10(c)
S. 87(2A) inserted Finance Act 2015 (No. 52 of 2015), s. 57(b)
S. 87(9) particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 20(6)
S. 87(14) substituted Finance Act 2013 (No. 8 of 2013), s. 105(a), (b) & sch. 2 pars. 3(c), 5(a)
S. 88 particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 20(7)
S. 88(5) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 13
S. 89(5) particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 20(6)
S. 90 procedure specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2), 33 & 34
S. 91(16) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(h)
Ch. 2 (ss. 91A-91F) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2, 3(i)
Ch. 3 heading inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(j)
S. 91A amended European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(c)
S. 91B(1)(a)(ii) substituted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(d)(i)
S. 91B(3)(f) substituted European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(d)(ii)
S. 94(7)(e) deleted Finance Act 2018 (30/2018), s. 44
S. 95(1)(a) amended Finance Act 2011 (No. 6 of 2011), s. 57(a)
S. 95(1)(b) amended Finance Act 2011 (No. 6 of 2011), s. 57(a)
S. 95(1)(c) inserted Finance Act 2011 (No. 6 of 2011), s. 57(b)
S. 95(4)(c) inserted Finance Act 2013 (No. 8 of 2013), s. 68(i)
S. 95(4)(c) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84 & schedule, pars. 2(a), 5(a)
S. 95(6A) inserted Finance Act 2011 (No. 6 of 2011), s. 57(c)
S. 95(8)(a) amended Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d)
S. 95(12)(c) amended Finance Act 2012 (No. 9 of 2012), s. 90
S. 97(3) applied Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 10(3)(d)
S. 97(3)(b) amended Finance (No. 3) Act 2011 (No. 18 of 2011), ss. 4, 5(8) & sch. 4
S. 101(6)(ba) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 5
S. 101(6)(ba) deleted Finance Act 2017 (41/2017), s. 58(e)
S. 101(14) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 14
S. 101(14)(a) substituted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1), 3(k)
S. 102(3)(b) substituted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(l)
S. 102(3)(b) amended European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d) & table
S. 103(1) amended Finance Act 2012 (No. 9 of 2012), s. 85(c)
S. 103(2) amended Finance Act 2012 (No. 9 of 2012), s. 85(d)
S. 103(2A) inserted Finance Act 2012 (No. 9 of 2012), s. 85(e)
S. 103(2B) inserted Finance Act 2012 (No. 9 of 2012), s. 85(e)
S. 104(2)(a) deleted Finance Act 2018 (30/2018), ss. 45(1), 45(2)
S. 104(2)(b) deleted Finance Act 2018 (30/2018), ss. 45(1), 45(2)
S. 104(2)(c) deleted Finance Act 2018 (30/2018), ss. 45(1), 45(2)
S. 104(4)(b) procedure specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 38
S. 105(2) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(f)(i), 4(b)
S. 105(3) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(f)(ii), 4(b)
S. 105(6)(b) amended Finance Act 2012 (No. 9 of 2012), s. 128(4), (5)
Part 13, Chapter 1A chapter heading inserted Finance Act 2014 (No. 37 of 2014), s. 68(a)
S. 108A inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 65(a)
S. 108B inserted Finance Act 2014 (No. 37 of 2014), s. 68(b)
s. 108C inserted Finance Act 2014 (No. 37 of 2014), s. 69(1)
S. 108D inserted Finance Act 2015 (No. 52 of 2015), s. 58
S. 109(2) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(d)
S. 110 particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 41
S. 110(2)(a) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(e)
S. 110(2)(c) substituted Finance Act 2015 (No. 52 of 2015), s. 59
S. 111 amended Finance Act 2014 (No. 37 of 2014), s. 70
S. 111 particulars specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 41
S. 111(1)(a) amended Finance Act 2014 (No. 37 of 2014), s. 69(2)(b)
S. 111(1)(c) amended Finance Act 2012 (No. 9 of 2012), s. 91(a)
S. 111(1)(d) inserted Finance Act 2012 (No. 9 of 2012), s. 91(b)
S. 111(1)(i) substituted Finance Act 2012 (No. 9 of 2012), s. 91(c)
S. 111(1)(i)(I) amended Finance Act 2014 (No. 37 of 2014), s. 69(2)(c)
S. 111(2) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(f)(i)
S. 111(3) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(f)(i)
S. 111(4) inserted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(f)(ii)
S. 114 non-application of Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 17(4)
S. 114(1) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(m)
S. 114A inserted Finance Act 2012 (No. 9 of 2012), s. 92
S. 115(1) substituted Finance Act 2014 (No. 37 of 2014), s. 69(2)(d)
S. 115(1) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(n)
  Finance Act 2011 (No. 6 of 2011), s. 58(a)
S. 115(3A) inserted Finance Act 2016 (18/2016), ss. 47(1)(d), 47(2)
S. 115(7A) inserted Finance Act 2011 (No. 6 of 2011), s. 58(b)
S. 115(7B) inserted Finance Act 2012 (No. 9 of 2012), s. 93
S. 115(8A) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 65(b)
S. 115(8B) inserted Finance Act 2014 (No. 37 of 2014), s. 68(c)
S. 116(1A) inserted Finance Act 2014 (No. 37 of 2014), s. 69(2)(e)
S. 116(12) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 15
S. 116(15A) inserted Finance Act 2016 (18/2016), ss. 56(2), 56(4)
S. 116(22) amended Finance Act 2017 (41/2017), s. 58(f)
S. 118 repealed Finance (No. 2) Act 2013 (No. 41 of 2013), s. 78(1)(c)
S. 119(1) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(g)(i)
S. 119(2) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(g)(ii)
S. 119(4) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 16
S. 119(4), (5), (6), (7) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 4, s. 4(g)(iii)
S. 120(7) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(i)
S. 120(7)(a) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(ii)
S. 120(7)(aa), (ab) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(iii)
S. 120(7)(b) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(iv)
S. 120(7)(c) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(v)
S. 120(8)(g)(iv) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 61(a)
S. 120(8)(h) inserted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 61(b)
S. 120(9)(b)(iii) amended Finance Act 2013 (No. 8 of 2013), s. 74(a)
S. 120(9)(b)(iv) amended Finance Act 2013 (No. 8 of 2013), s. 74(b)
S. 120(9)(b)(v) inserted Finance Act 2013 (No. 8 of 2013), s. 74(c)
S. 120(10)(h) amended European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(o)(i)
S. 120(10)(i) inserted European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(o)(ii)
S. 120(13A) inserted Finance Act 2017 (41/2017), s. 57(a)
S. 120(17)(b) amended Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(b)
  Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 17(a)
S. 120(17)(c) deleted Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 17(b)
S. 120(18)(a) deleted Finance Act 2017 (41/2017), s. 58(g)
S. 124(7) contents specified for accounts Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 27
Sch. 1, par. 1 substituted Finance Act 2011 (No. 6 of 2011), s. 60(1)(a), (2)(a)
Sch. 1, par. 3(4) substituted Finance Act 2014 (No. 37 of 2014), s. 71(1)(a), (4)
Sch. 1, par. 3(5) substituted Finance Act 2011 (No. 6 of 2011), s. 60(1)(b)
Sch. 1, par. 4(2A) inserted Finance Act 2014 (No. 37 of 2014), s. 71(1)(b)
Sch. 1, par. 4(3) substituted Finance Act 2017 (41/2017), s. 57(b)
  Finance Act 2015 (No. 52 of 2015), ss. 54(b)(i)
Sch. 1, para. 4(4) amended Finance Act 2017 (41/2017), s. 58(h)
Sch. 1, par. 4(4) inserted Finance Act 2015 (No. 52 of 2015), ss. 54(b)(ii)
Sch. 1, par. 5(3) substituted Finance Act 2013 (No. 8 of 2013), s. 75(1)(a), (3)
Sch. 1, par. 6(1)(d) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, par. 18(a)
Sch. 1, par. 6(1)(e) amended Finance Act 2014 (No. 37 of 2014), s. 71(1)(c)(i)
Sch. 1, par. 6(1)(g) del. Finance Act 2013 (No. 8 of 2013), s. 75(1)(b)
Sch. 1, par. 6(1)(i) amended Finance Act 2013 (No. 8 of 2013), s. 75(1)(c)
Sch. 1, par. 6(2) amended Finance Act 2013 (No. 8 of 2013), s. 75(1)(d)
Sch. 1, par. 6(2)(aa) inserted Finance Act 2013 (No. 8 of 2013), s. 75(1)(e)
Sch. 1, par. 6(2)(ea) inserted Finance Act 2013 (No. 8 of 2013), s. 75(1)(f)
Sch. 1, par. 6(2)(eb) inserted Finance Act 2014 (No. 37 of 2014), s. 71(1)(c)(ii), (4)
Sch. 1, par. 6(2)(f) inserted Finance Act 2013 (No. 8 of 2013), s. 75(1)(g)
Sch. 1, par. 6(4) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, par. 18(b)
Sch. 1, par. 7 substituted Finance Act 2013 (No. 8 of 2013), s. 75(1)(h)
Sch. 1, par. 8(1) substituted Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(g)(i), 4(b)
Sch. 1, par. 8(2) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(g)(ii), 4(b)
Sch. 1, par. 10(1) substituted Finance Act 2011 (No. 6 of 2011), s. 60(1)(c), (2)(b)
Sch. 1, par. 10(1A) inserted Finance Act 2011 (No. 6 of 2011), s. 60(1)(c), (2)(b)
Sch. 1, par. 10(1B)-(1C) inserted Finance Act 2015 (No. 52 of 2015), s. 60
Sch. 1, par. 11(1)(c) amended Finance Act 2013 (No. 8 of 2013), s. 75(1)(i), (3)
Sch. 1, par. 14(2) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 67
Sch. 1, pt. 2, par. 6(4) amended Finance Act 2013 (No. 8 of 2013), s. 105(a), (b) & sch. 2 pars. 3(d), 5(a)
Sch. 1, pt. 2, par. 13 substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(g)
Sch. 1, pt. 2, par. 15 inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(h)
Sch. 2, pt. 1, par. 5(1) substituted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(i)
Sch. 2, pt. 1, par. 5(1A) inserted European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2) & 4(i)
Sch. 2, par. 6(2)(d) substituted Finance Act 2014 (No. 37 of 2014), s. 71(2)(a)(i)
Sch. 2, par. 6(2)(da), (db) inserted Finance Act 2014 (No. 37 of 2014), s. 71(2)(a)(ii)
Sch. 2, par. 7(6) conditions specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 45(2)
Sch. 2, par. 8(1) amended Finance Act 2014 (No. 37 of 2014), s. 71(2)(b)
  Finance Act 2012 (No. 9 of 2012) s. 94
Sch. 3, par. 1(1) amended Finance Act 2012 (No. 9 of 2012) s. 95(1)(a)-(b), (2)
Sch. 3, par. 7A inserted Finance Act 2018 (30/2018), ss. 43, 43(b)
Sch. 3, par. 8(4) substituted Finance Act 2012 (No. 9 of 2012) ss. 95(1)(c), (2)
Sch. 3, par. 8(5) inserted Finance Act 2012 (No. 9 of 2012) ss. 95(1)(c), (2)
Sch. 3, par. 10(2) substituted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(c)(i), (2)
Sch. 3, par. 11(a) amended Finance Act 2013 (No. 8 of 2013), s. 75(2)(a), (3)
Sch. 3, par. 11(a)(ii) “letting” defined Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 46
Sch. 3, par. 12(1) subsituted Finance Act 2013 (No. 8 of 2013), s. 75(2)(b), (3)
Sch. 3, par. 12(1A) inserted Finance Act 2013 (No. 8 of 2013), s. 75(2)(c), (3)
Sch. 3, par. 12(2), (3) deleted Finance Act 2014 (No. 37 of 2014), s. 71(3)(a), (4)
Sch. 3, par. 13A inserted Finance Act 2012 (No. 9 of 2012) s. 95(3),(4)
Sch. 3, pt. 2B, par. 13B inserted Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(c)(ii), (2)
Sch. 3, pt. 4, par. 16(2) amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84 & schedule, par. 2(b), 5(a)
Sch. 3, para. 17(3)(a) substituted Finance Act 2017 (41/2017), s. 58(i)
Sch. 3, para. 17(3)(aa) inserted Finance Act 2017 (41/2017), s. 58(i)
Sch. 3, par. 17(4) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(h)(i), 4(b)
Sch. 3, par. 17(4) substituted Finance Act 2014 (No. 37 of 2014), s. 71(3)(b)
Sch. 3, para. 21(1) substituted Finance Act 2017 (41/2017), s. 56
Sch. 3, par. 21(3) amended Finance Act 2011 (No. 6 of 2011), s. 61 & sch. 2, para. 19
Sch. 3, para. 21(5) amended Finance Act 2017 (41/2017), s. 58(j)
Sch. 3, par. 22(1) amended Finance Act 2012 (No. 9 of 2012), s. 138 & sch. 6, pars. 3(h)(ii), 4(b)
Sch. 3, par. 24 items & procedure specified Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) & 31
Sch. 4, pt. 1 amended Finance Act 2011 (No. 6 of 2011), s. 81 & sch. 3, paras. 3(e)(i) , 10(c)
Sch. 4, pt. 2 amended Finance Act 2011 (No. 6 of 2011), s. 81 & sch. 3, paras. 3(e)(ii) , 10(c)

SIs made under the Act

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