| Year and Number 1972 | Short Title | How Affected | Affecting Provision |
| 1 | Fóir Teoranta Act, 1972. | Rep. | 31/1990, ss. 10, 12 |
| 2 | Garda Síochána Act, 1972. | Rep. with saver regarding orders and regs under. | 20/2005, ss. 2, 4, 128 (1) (2) & sch. 1 |
| S.1, ranks specified under. | S.I. No. 286 of 2006, art. 2 & schedule S.I. No. 849 of 2005, art. 2 & schedule S.I. No. 726 of 2004, art. 2 & schedule S.I. No. 222 of 2004, art. 2 & schedule | ||
| 3 | Agricultural Credit Act, 1972. | Rep. | 2/1978, ss. 2, 7, sch. |
| 4 | Electoral (Amendment) Act, 1972. | Rep. in so far as its relates to presidential elections. | 28/1993, ss. 1 (3), 2, sch. |
| Rep. (in pt.). | 12/1994, ss. 1 (3), 5, sch. 1 | ||
| S.1 rep. | 23/1992, ss. 5, sch. 1, pt. 1, 1 (6) | ||
| 5 | Wireless Telegraphy Act, 1972 | Power to trans. cert. functns. of Min. to An Post. | 24/1983, s.76 (3) |
| Trans. of functns. under, other than ss. 5, 7-9, 10 (2), 11-13 | S. I. No. 13 of 1993, sch., pt. 1, art. 3 | ||
| Trans. of ministerial functns. under. | S. I. No. 299 of 2002, arts. 1 (2), 4 (1), sch. | ||
| S. 1(1) am. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 1. Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S.1 (1), def. of "television set" am. | 19/1988, ss. 2 (2), 21 (2) | ||
| S.2 repealed | 18/2009, s. 3 and sch. 1 | ||
| S.2 (2), subsecs. substit. | 19/1988, ss. 19, 21 (2) | ||
| S.3 repealed | 18/2009, s. 3 and sch. 1 | ||
| S.4 repealed | 18/2009, s. 3 and sch. 1 | ||
| Ss. 5, 7, 8, constr. of refs. under. | 20/2002, ss. 4, 9 (4), sch. 1, pt. 1 | ||
| Ss. 5, 7, 8, trans. of functns. under. | 34/1996, ss. 4 (2), 17 (2) (3), sch. 2, pt. 1 20/2002, ss. 4, 9 (1) (a), sch. 1, pt. 1 | ||
| S. 5(1) am. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Items 2 (a) and (b). Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 6(1) substit. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 3(a). Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 6(4) substit. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 3(b). Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 6(4), cert. records to be regarded as being kept under. | 19/1988, ss. 10 (2), 21 (2) | ||
| S. 6(4), failure to comply with cert. requirements under an offence. | 19/1988, ss. 11, 21 (2) | ||
| S. 6(5) substit. | 22/2007, ss. 1(2),s. 4(2) and sch. 1, pt. 4, Item 3(b). Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 6(6) subsec. ins. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 3(b). Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 7 application extended | S. I. No. 66 of 2011, art. 3 | ||
| S. 7, ext. (in pt.) to Customs-free Airport. | S. I. No. 48 of 1983, reg. 2 | ||
| S. 8 licensee to ensure compliance with conditions imposed under | S.I. No. 189 of 2011, reg. 6(12) S.I. No. 445 of 2009, reg. 7(10) S.I. No. 192 of 2009, reg. 7(m) S.I. No. 193 of 2009, reg. 7(k) | ||
| S. 8 appl. | S.I. No. 445 of 2009, regs.1(2), 7(10) S.I. No. 762 of 2007, reg.8(7) S.I. No. 295 of 2007, reg.6(1)(j) S.I. No. 172 of 2007, reg.8(5) S.I. No. 645 of 2006, reg.7(8) S.I. No. 414 of 2006, reg.5(13) S.I. No. 304 of 2006, reg.5(9) S.I. No. 296 of 2006, reg.8(7) S. I. No. 646 of 2005, regs. 1(2), 5(6) S. I. No. 642 of 2005, regs. 1(2), 8(5) S. I. No. 114 of 2005, regs. 1(2), 5(7) S. I. No. 113 of 2005, regs. 1(2), 5(8) S. I. No. 675 of 2003, reg. 7(7) S. I. No. 340 of 2003, regs. 1(3), 5(7) S. I. No. 339 of 2003, regs. 1(3), 5(7) S. I. No. 338 of 2003, regs. 1(3), 7(7) | ||
| S. 8(1) am. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 8(2) am. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 8(3) am. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S. 8(5) am. | 22/2007, ss. 1(2), 4(2) and sch. 1, pt. 4, Item 4. Note: See s.4(4) and sch. 3 for savings and transitional provisions. | ||
| S.9 repealed | 18/2009, s. 3 and sch. 1 | ||
| S.10 (1), cert. acts and omissions an offence under. | 19/1988, ss. 10 (3), 21 (2) | ||
| S.10(1)(a) substit. | 18/2009, s. 181(9)(a) | ||
| S.10 (3), inc. of fines. | 19/1988, ss. 12 (2) (a), 21 (2) 18/2009, s. 181(9)(b) | ||
| S.10 (4), subsec. substit. | 19/1988, ss. 12 (2) (b), 21 (2) | ||
| S.10(4)(a)(i) substit. | 18/2009, s. 181(9)(c) | ||
| S.12 repealed | 18/2009, s. 3 and sch. 1 | ||
| S.14 repealed | 18/2009, s. 3 and sch. 1 | ||
| Sch. repealed | 18/2009, s. 3 and sch. 1 | ||
| 6 | Court Officers Act, 1972. | Not Affected | |
| 7 | Prisons Act, 1972. | S.2 am., s. | 10/1974, s.1 14/1977, s.1 6/1980, s.1 |
| 8 | Restrictive Trade Practices (Confirmation of Orders) Act, 1972. | Repealed | 4/2006, ss. 5(1) and sch., 6(3) |
| 9 | Industrial Development Act, 1972. | Rep. with trans. provns. | 9/1986, ss. 1 (2), 9, sch. 4 |
| 10 | Dangerous Substances Act, 1972. | Rep. | 10/2005, ss. 1 (2), 4 (2) (3) (4), sch. 2, pt. 1 |
| Saving for | S. I. No. 292 of 1986, reg. 8 (c) S. I. No. 74 of 2006, reg. 7(2)(c) (col. cit.) | ||
| Evidence of cert. agreement in proceedings under | S. I. No. 269 of 1986, reg. 2 | ||
| Trans. of functns. | 30/1981, ss. 1 (2), 11 (1) S. I. No. 18 of 1993, art. 4, sch. | ||
| S.1 am. | 21/1979, s.1 | ||
| S.27 rep. | 7/1989, ss. 1 (2), 4 (3) | ||
| S.28 rep. | S. I. No. 103 of 1990, art. 2 | ||
| Ss. 29, 30 rep. | 7/1989, ss. 1 (2), 4 (1) (i) | ||
| Ss. 39, 40 rep. | 7/1989, ss. 1 (2), 4 (1) (g) | ||
| S.46 (1), saving for. | S. I. No. 292 of 1986, reg. 31 (3) | ||
| S.52 (1), penalty incd. | 7/1989, ss. 1 (2), 58 (j) | ||
| S.52 (2), penalty incd. | 7/1989, ss. 1 (2), 58 (k) | ||
| S.55 (1) rep. | 7/1989, ss. 1 (2), 4 (1) (j) | ||
| S.60 rep. | 7/1989, ss. 1 (2), 4 (1) (a) | ||
| S.65 (1) rep. | 7/1989, ss. 1 (2), 4 (1) (b) | ||
| 11 | Restrictive Practices Act, 1972. | Repealed | 4/2006, ss. 5(2), 6(3) |
| Rep. and oo. under. | 24/1991, ss. 2 (2), 22.* | ||
| Authority to discharge Fair Trade Commission functns. | 24/1991, ss. 2 (1), 10 (3) | ||
| S.23 substit. | 12/2005, ss. 2 (1), 79 | ||
| * 24/1991, ss. 2 (2), 22. : S. I. No. 249 of 1991 effects the repeal of 11/1972 and oo. thereunder, except S. I. No. 142 of 1987 and cert provisions of 11/1972 for purps. of that S. I. | |||
| 12 | Local Elections Act, 1972. | Rep. * | 8/1994, ss. 1 (9), 4 (1) (3), sch. 1, pt. 1 |
| *Rep. : Repeal commenced by S. I. No. 296 of 1995, art. 6, which incorrectly refers to the "Second Schedule" of 8/1994. | |||
| 13 | Rates on Agricultural Land (Relief) Act, 1972. | Not Affected | |
| 14 | Local Loans Fund (Amendment) Act, 1972. | S.1 rep., new provn. | 28/1974, s.1 |
| 15 | Social Welfare Act, 1972. | Rep., continuance of instrs., etc. | 1/1981, ss. 310-312, sch. 6, pt. 2 |
| 16 | Immature Spirits (Restriction) Act, 1972. | Rep. | S. I. No. 368 of 1985, reg. 5 |
| 17 | Unit Trusts Act, 1972. | Rep. with savers. | 37/1990, s.20 |
| 18 | Restrictive Trade Practices (Confirmation of Order) Act, 1972. | Repealed | 4/2006, s. 5(1) and sch., 6(3) |
| 19 | Finance Act, 1972. | Pt. 1 (ss. 1-25) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.34 rep. | 9/1996, s.119, sch. 4 | ||
| S.35 rep. | 31/1999, ss. 160, 163, sch. 3 | ||
| S.36 rep. | 13/1994, ss. 109 (3) (4) | ||
| S.40 (4) am. | 19/1973, s.91 (2) | ||
| S.40 (6) am. | 19/1973, s.91 (3) | ||
| S.42 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 | ||
| S.43 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 | ||
| S.43 (in pt.) rep. | 7/1976, s.164, sch. 3, pt. 2 | ||
| S.45 (1) (a), subpar. substit. | 9/1992, s.214 (a) | ||
| S.45 (1) (b) am. | 9/1992, s.214 (b) | ||
| S.46 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 | ||
| S.48 (2) (5) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 | ||
| Sch. 1 rep. | 39/1997, ss. 1097, 1098, 1099, 1102, 1103, sch. 30 | ||
| Sch. 1, pt. 1, appl. with mods. | 13/1991, ss. 12 (2), 132 (8) | ||
| Sch. 1, pt. 2, par. 1 (2) rep. | 9/1996, ss. 132, 143 (8), sch. 5, pt. 2 | ||
| Sch. 1, pt. 3 am. | 27/1974, s.64 (2) | ||
| Sch. 1, pt. 3, par. 4, par. substit. | 22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 1, pars. 5 (3), 21 | ||
| Sch. 1, pts. 5, 6 rep. | 9/1996, ss. 132, 143 (8), sch. 5, pt. 2 | ||
| Sch. 1, pt. 6, appl. with mods. | 13/1991, ss. 12 (2), 132, (8) | ||
| Sch. 1, pt. 6 (1) (2), pars. substit. | 9/1996, ss. 132, 143 (8), sch. 5, pt. 1, pars. 6, 20 | ||
| Sch. 2, alt. of rates. | 19/1973, s.53, sch. 8 | ||
| Sch. 3 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 | ||
| Sch. 4 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 | ||
| 20 | Prices (Amendment) Act, 1972. | Repealed | 19/2007, ss.1(2), 4(1) and sch. 2 |
| S.2 (2) rep. | 31/1987, ss. 3, 4, sch. 2, pt. 1 | ||
| 21 | Ministerial and Parliamentary Offices Act, 1972. | Not Affected | |
| 22 | Value-Added Tax Act, 1972. | Am. | 12/1988, s.72 (1) (3) (5) S.I. No. 58 of 1992 |
| Applic. ext. | 39/1997, ss. 1094, 1097 | ||
| Applic. rstrct. | 39/1997, ss. 811 (5) (a) (b), 1086 (3), 1097 | ||
| Constr. | S.I. No. 412 of 1986, art. 4 24/1993, s.15 (2) (e) | ||
| Data sharing to allow Revenue performance of functions under | 30/2009, ss. 11 (1)(b), 16(2) | ||
| Liability of holder of fixed charge for tax which company has failed to remit under | 13/1986, s.115 | ||
| Provns. as to revenue offences under. | 15/1983, s.94 | ||
| Provns. as to secrecy rstrct. | 15/1983, s.23 (3) | ||
| Rep. with trans. provns. | 31/2010, ss. 122 & 125 | ||
| S.1 am. | 34/1978, ss. 2, 32 (3) S.I. No. 413 of 1992, reg. 4 S.I. No. 363 of 1995, reg. 4 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 8/2004, ss. 55, 94 (9) (d) (10) 5/2010, s. 131, sch. 2, items 1 & 2 5/2010, s. 113 (a)-(e) | ||
| S.1, def. substit. | 3/2000, ss. 108, 166 (10) (c) | ||
| S.1 (1) am. | 19/1973, ss. 76, 90, sch. 10 16/1976, ss. 49, 61, sch. 1, pt. 2 34/1978, ss. 30 (2), 32 (3), sch. 2 9/1984, ss. 85, 116 (8) S.I. No. 412 of 1986, art. 3 10/1987, s.39 (a) (i) 13/1991, ss. 77, 132 (9) 9/1992, ss. 165 (a) (i)-(x), 254 (11) (b) (d) (e) 8/1995, ss. 119 (d), 179 (10) (a) 9/1996, ss. 88 (1) (a)-(c), 143 (10) (a) (d) 3/2003, ss. 113, 171 (10) (c) 6/2006, s. 93(1)(a)-(e) and (2) 11/2007, s. 97 and sch. 3 3/2008, ss. 83(b), 83(e), 83(j) 3/2008, s.141 & sch. 8, par. 3(a) and 7(c) 25/2008, s. 99 and sch. 6, pars. 4(a), 7(d) S.I. No. 520 of 2009, regs. 1(2), 4(b) - (d) 5/2010, s. 132, sch. 3, pars. 1(a)-(e) 5/2010, s. 159 & sch. 4, pars. 4(a), 6(d)(i) | ||
| S.1 (1) am. retro. | 16/1981, s.43 | ||
| S.1 (1), def. ins. | 13/1986, s.80 10/1990, ss. 98, 140 (9) 8/1995, ss. 119 (a)-(c) (e) (f), 179 (10) (a) 22/1997, ss. 96 (a)-(c), 166 (10) (c) (e) 3/2008, ss. 83(a), 83(c), 83(d), 83(f)-(i) S.I. No. 520 of 2009, regs. 1(2), 4(a) | ||
| S.1 (1) (b) cl. (i), cl. substit. | 13/1994, s.91 (a) | ||
| S.1 (1) (b) cl. (ii) am. | 13/1994, s.91 (b) | ||
| S. 1(1A) ins. | 5/2010, s. 132, sch. 3, par. 1(f) | ||
| S. 1(1B) ins. | 5/2010, s. 132, sch. 3, par. 1(f) | ||
| S.1 (2) (bb) am. | 39/1997, ss. 1097, 1100, 11021103, sch. 31 | ||
| S.1 (2) (bb), par. ins. | 12/1988, s.60 | ||
| S.1 (2) (c), par. ins. | 10/1987, s.39 (a) (ii) | ||
| S.1 (2) (c) (i) (ii) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 | ||
| S. 1(2A) am. | 11/2007, s. 97 and sch. 3 | ||
| S.1 (2A), subsec. ins. | 9/1992, ss. 165 (b), 254 (11) (d) | ||
| S.1(2B) subsec. ins. | S.I. No. 663 of 2006, regs. 2, 4 | ||
| S. 1(3) rep. | 5/2010, s. 132, sch. 3, par. 1(g) | ||
| S. 1(4) rep. | 5/2010, s. 132, sch. 3, par. 1(g) | ||
| S. 2 substit. | S.I. No. 520 of 2009, regs. 1(2), 5 | ||
| S. 2 am. | 3/2008, s. 109 & sch. 4 | ||
| S.2, applic. rstrct. | 13/1994, s.108 (1) | ||
| S.2 (1) am. | 34/1978, ss. 3, 32 (3) | ||
| S. 2(1)(a) substit. | 3/2008, s. 84 | ||
| S.2(1)(a) applied | S.I. No. 548 of 2006, regs. 1(2),20 (1) and (2) | ||
| S.2 (1A), subsec. ins. | 9/1992, ss. 166, 254 (11) (e) | ||
| S.2 (2) rep. | 34/1978, ss. 30 (1), 32 (3), sch. 1 | ||
| S.3 am. | 19/1973, ss. 76, 78, 90, sch. 10 34/1978, ss. 4, 30 (2), 32 (3), sch. 2 14/1982, s.75 S.I. No. 413 of 1992, reg. 5 | ||
| S.3 (1) am. | 16/1976, s.51 | ||
| S. 3(1)(a) am. | 11/2007, s. 76(a) 8/1995, ss. 120 (a), 179 (10) (c) | ||
| S.3 (1) (aa), par. ins. | 8/1995, ss. 120 (b), 179 (10) (a) | ||
| S.3 (1) (aa), par. substit. | 9/1996, ss. 89 (a) (i), 143 (10) (d) | ||
| S.3 (1) (c) substit. | S.I. No. 363 of 1995, reg. 5 (a) 9/1996, ss. 89 (a) (ii), 143 (10) (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) am. | 13/1993, s.82 S.I. No. 363 of 1995, reg. 5 (b) | ||
| S.3 (1) (g) (i) am. | S.I. No. 413 of 1992, reg. 5 | ||
| S.3 (1) (g) (ii) am. | 13/1994, s.92 5/2010, s. 131, sch. 2, item 3 (a) | ||
| S.3 (1) (g) (ii), subpar. substit. | 2/1999, s.120 (a) | ||
| S.3 (1) (g) (iii) del. | 9/1996, ss. 89 (a) (iii) (I), 143 (10) (a) | ||
| S.3 (1) (g) (iiia), subpar. ins. | S.I. No. 413 of 1992, reg. 5 | ||
| S.3 (1) (g) (iiia), subpar. substit. | 9/1996, ss. 89 (a) (iii) (II), 143 (10) (a) | ||
| S.3 (1A) am. | 9/1992, ss. 167 (b), 254 (11) (e) | ||
| S. 3(1A)(a) applied | S.I. No. 548 of 2006, regs. 1(2), 27 | ||
| S. 3(1C) subsec. ins. | 3/2008, s. 85(b) | ||
| S. 3(1C)(a) am. | 25/2008, s. 68(a) | ||
| S. 3(1C)(b) del. | 25/2008, s. 68(b) | ||
| S.3 (3) del. | 9/1996, ss. 89 (b), 143 (10) (d) | ||
| S.3 (3) (a) (b), del. (in pt). | 10/1990, ss. 99, 140 (9) | ||
| S.3 (4), subsec. substit. | 9/1996, ss. 89 (c), 143 (10) (d) | ||
| S.3 (5) am. | 7/2001, ss. 182, 243 (10) (g) | ||
| S. 3(5)(a) am. | 11/2007, s. 76(b)(i) 5/2010, s. 131, sch. 2, item 3 (b) | ||
| S.3(5)(b) applied | S.I. No. 548 of 2006, regs. 1(2), 8(1)(g)(ii) | ||
| S.3 (5) (b) (in pt.) rep. | 34/1978, ss. 30 (1), 32 (3), sch. 1 | ||
| S. 3(5)(b)(iii) am. | 3/2008, s. 109 & sch. 4 | ||
| S.3 (5)(b) (iii), par. substit. | 5/2005, ss. 99, 105 (9) | ||
| S. 3(5)(c) am. | 11/2007, s. 76(b)(ii)(II) 5/2010, s. 131, sch. 2, item 3 (c) | ||
| S.3 (5) (c), subpar. ins. | 2/1999, s.120 (b) | ||
| S. 3(5)(c)(i) am. | 11/2007, s. 76(b)(ii)(I) 5/2010, s. 131, sch. 2, item 3 (b) | ||
| S.3 (6), subsec. substit. | 9/1992, ss. 167 (c), 254 (11) (e) | ||
| S.3 (6) (a), prov. add. | S.I. No. 413 of 1992, reg. 5 (b) | ||
| S.3 (6) (d) am. | S.I. No. 413 of 1992, reg. 5 (b) (iii) | ||
| S. 3(6)(d)(i) am. | 3/2008, s. 109 & sch. 4 | ||
| S.3 (6) (d) (A) am. | 2/1999, s.120 (c) 7/2001, s.240, sch. 5 | ||
| S. 3(6)(d)(B) am. | 11/2007, s. 97 and sch. 3 | ||
| S.3 (6) (e) (f), subsecs. ins. | 8/2004, ss. 56 (a), 94 (9) (d) | ||
| S. 3(6A) am. | 3/2008, s. 109 & sch. 4 | ||
| S.3 (6A), subsec. ins. | 8/2004, ss. 56 (b), 94 (9) (d) | ||
| S.3 (7) ins. | 15/1983, ss. 78, 122 (7) | ||
| S. 3(7)(i) am. | 3/2008, s. 109 & sch. 4 | ||
| S. 3(7)(ii) am. | 5/2010, s. 132, sch. 3, par. 2 | ||
| S. 3(8) am. | 3/2008, s. 85(c)(i) | ||
| S.3 (8), subsec. ins | S.I. No. 413 of 1992, reg. 5 (c) | ||
| S. 3(8)(a) am. | 3/2008, s. 85(c)(ii) | ||
| S.3A, new s. | 9/1992, ss. 168, 254 (11) (e) | ||
| S. 3A(1) am. | 5/2010, s. 159 & sch. 4, pars. 4(b), 6(d)(i) | ||
| S.3A (1) (a) am. | S.I. No. 413 of 1992, reg. 6 13/1993, s.83 (a) 22/1997, ss. 97, 166 (10) (g) | ||
| S.3A (1) (b) substit. | 13/1993, s.83 (b) | ||
| S. 3A(1A) am. | 11/2007, s. 97 and sch. 3 | ||
| S.3A (1A), subsec. ins. | 8/1995, ss. 121, 179 (10) (a) | ||
| S. 3A(2)(b) am. | 11/2007, s. 97 and sch. 3 S.I. No. 413 of 1992, reg. 6 | ||
| S. 3A(3)(b) am. | 3/2008, s. 109 & sch. 4 | ||
| S.3A (3) (aa) (ab), pars. ins. | S.I. No. 413 of 1992, reg. 6 | ||
| S. 3A(4) am. | 11/2007, s. 97 and sch. 3 | ||
| S.3A (5), subsec. ins. | S.I. No. 413 of 1992, reg. 6 | ||
| S.3A(5)(iii) applied | S.I. No. 548 of 2006, regs. 1(2), 14(4)(b) | ||
| S. 3B am. | 3/2008, s. 109 & sch. 4 | ||
| S. 3B(1) am. | 3/2008, s.141 & sch. 8, par. 3(b)(i) and 7(c) | ||
| S. 3B(2) am. | 5/2010, s. 131, sch. 2, item 4 | ||
| S. 3B(3) am. | 3/2008, s.141 & sch. 8, par. 3(b)(ii) and 7(c) | ||
| S. 3B(4) am. | 3/2008, s.141 & sch. 8, par. 3(b)(iii) and 7(c) | ||
| S. 3B(7) substit. | 3/2008, s.141 & sch. 8, par. 3(b)(iv) and 7(c) | ||
| S.3B ins. | 13/1993, s.84 | ||
| S.4 am. | 34/1978, ss. 30 (2), 32 (3), sch. 2 | ||
| S.4 (1) (b), par. substit. | 22/1997, ss. 98 (a) (i), 166 (10) (c) | ||
| S.4 (1) (c), par. ins. | 22/1997, ss. 98 (a) (ii), 166 (10) (c) | ||
| S.4 (2) am. | 22/1997, ss. 98 (b), 166 (10) (c) | ||
| S.4 (2) (in pt.) rep. | 34/1978, ss. 30 (1), 32 (3), sch. 1 | ||
| S.4 (2A)-(2C), subsecs. ins. | 22/1997, ss. 98 (c), 166 (10) (c) | ||
| S.4 (3) (a) am. | 5/2005, s.100 (1) (a) (2) | ||
| S.4 (3) (aa) (ab), subpars. ins. | 5/2005, s.100 (1) (b) (2) | ||
| S.4 (3A), subsecs. ins. | 5/2002, ss. 99, 141 (9) (d) | ||
| S.4 (3A) (a)(ii) am. | 5/2010, s. 131, sch. 2, item 5(a) | ||
| S.4 (3A) (d) am. | 3/2003, ss. 114, 171 (10) (f) | ||
| S.4 (5), subsec. substit. | 8/1995, ss. 122 (a), 179 (10) (c) | ||
| S.4 (6), subsec. substit. | 8/2004, ss. 57, 94 (9) (a) 5/2005, ss. 100 (1) (c), 150 (9) | ||
| S.4 (6) (b) am. | 8/1995, ss. 122 (b), 179 (10) (c) | ||
| S.4 (6A), subsec. ins. | 8/2004, ss. 56 (b), 94 (8) | ||
| S. 4(8) am. | 3/2008, s. 109 & sch. 4 | ||
| S.4 (8), subsec. ins. | 22/1997, ss. 98 (d), 166 (10) (c) | ||
| S.4 (8), subsec. substit. | 5/2005, ss. 100 (1) (d), 150 (9) | ||
| S.4 (8)(a)(ii) am. | 5/2010, s. 131, sch. 2, item 5(ab | ||
| S. 4(8)(c)(ii) am. | 25/2008, s. 99 and sch. 6, pars. 4(b), 7(d) | ||
| S.4 (9) (10), subsecs. ins. | 3/1998, ss. 106, 138 (9) (d) | ||
| S.4 (9), subsec. substit. | 5/2005, ss. 100 (1) (d), 150 (9) | ||
| S. 4(10) am. | 3/2008, s. 109 & sch. 4 | ||
| S. 4(11) subsec. ins. | 3/2008, s. 86 | ||
| S. 4A repealed | 3/2008, s. 87 | ||
| S.4A, new s. | 13/1994, s.93 | ||
| S.4A (4) am. | 7/2001, s.240, sch. 5 | ||
| S. 4B s. ins. | 3/2008, s. 88 | ||
| S.4B(2) am. | 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(I), 7(d) 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 1 | ||
| S. 4B(2)(a) am. | 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(II), 7(d) | ||
| S. 4B(2)(c)(ii)(II) am. | 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(III), 7(d) | ||
| S. 4B(2)(e)(ii)(II) am. | 25/2008, s. 99 and sch. 6, pars. 4(c)(i)(IV), 7(d) | ||
| S. 4B(5) substit. | 5/2010, s. 114 (a) S.I. No. 520 of 2009, regs. 1(2), 6 | ||
| S.4B(5) am. | 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 2 25/2008, s. 99 and sch. 6, pars. 4(c)(i), 7(d) | ||
| S.4B(7)(c) and (d) subpars. ins. | 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 3 | ||
| S. 4B(6A) ins. | 5/2010, s. 114 (b) | ||
| S.4B(8) subsec. ins. | 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 4 | ||
| S. 4C s. ins. | 3/2008, s. 88 | ||
| S. 4C(1)(a) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(i)(I), 7(d) | ||
| S. 4C(1)(b) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(i)(II), 7(d) | ||
| S. 4C(1A) subsec. ins. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ii), 7(d) | ||
| S. 4C(3) am. | 5/2010, s. 131, sch. 2, item 6 | ||
| S. 4C(3)(c) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(iii), 7(d) | ||
| S. 4C(4) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(iv), 7(d) | ||
| S. 4C(7)(b) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(v), 7(d) | ||
| S. 4C(8)(a) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(vi)(I), 7(d) | ||
| S. 4C(8)(a)(ii) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(vi)(II), 7(d) | ||
| S. 4C(9)(b) del. | 25/2008, s. 99 and sch. 6, pars. 4(d)(vii), 7(d) | ||
| S. 4C(10) substit. | 5/2010, s. 115 | ||
| S. 4C(10) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(viii), 7(d) | ||
| S. 4C(11) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(I), 7(d) | ||
| S. 4C(11)(b) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(II), 7(d) | ||
| S. 4C(11)(c) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(A), 7(d) | ||
| S. 4C(11)(c)(ii) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(B), 7(d) | ||
| S. 4C(11)(c)(iii) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(C), 7(d) | ||
| S. 4C(11)(c)(iv) subpar. ins. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(III)(D), 7(d) | ||
| S. 4C(11)(d) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(IV), 7(d) | ||
| S. 4C(11)(e) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(V), 7(d) | ||
| S. 4C(11)(h) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VI), 7(d) | ||
| S. 4C(11)(j)(ii) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VII)(A), 7(d) | ||
| S. 4C(11)(j)(iii) am. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VII)(B), 7(d) | ||
| S. 4C(11)(j)(iv) subpar. ins. | 25/2008, s. 99 and sch. 6, pars. 4(d)(ix)(VII)(C), 7(d) | ||
| S.5 applied | S.I. No. 548 of 2006, regs. 1(2), 8(1)(i) | ||
| S.5 substituted | 34/1978, ss. 5, 32 (3) | ||
| S. 5(2) am. | 5/2010, s. 131, sch. 2, item 7 | ||
| S. 5(3) am. | 3/2008, s. 109 & sch. 4 | ||
| S.5(3) applied | S.I. No. 548 of 2006,regs. 1(2), 8(1)(h) | ||
| S. 5(3)(a) am. | 3/2008, s. 89(a) | ||
| S. 5(3)(a) substit. | 6/2006, s. 94 | ||
| S. 5(3) (b) substit. | 6/2006, s. 94 | ||
| S.5(3)(b) applied | S.I. No. 548 of 2006, regs. 1(2), 34(1) | ||
| S. 5(3) (c) substit. | 6/2006, s. 94 | ||
| S. 5(3)(d) del. | 6/2006, s. 94 | ||
| S. 5(3A) del. | S.I. No. 520 of 2009, regs. 1(2), 7(a) | ||
| S. 5(3A) am. | 11/2007, s. 97 and sch. 3 9/1992, ss. 169 (a), 254 (11) (e) | ||
| S.5 (3A), subsec. ins. | 13/1986, s.81 (a) | ||
| S. 5(3B) subsec. ins. | 3/2008, s. 89(b) | ||
| S.5 (4A) ins. | 14/1982, s.76 | ||
| S.5 (4B), subsec. ins. | 10/1989, s.54 | ||
| S. 5(5) substit. | S.I. No. 520 of 2009, regs. 1(2), 7(b) | ||
| S.5 (5) am. | 8/1995, ss. 123, 179 (10) (c) | ||
| S. 5(5A) subsec. ins. | S.I. No. 520 of 2009, regs. 1(2), 7(b) | ||
| S. 5(5B) subsec. ins. | S.I. No. 520 of 2009, regs. 1(2), 7(b) | ||
| S. 5(5C) subsec. ins. | S.I. No. 520 of 2009, regs. 1(2), 7(b) | ||
| S. 5(5D) subsec. ins. | S.I. No. 520 of 2009, regs. 1(2), 7(b) | ||
| S. 5(5E) subsec. ins. | S.I. No. 520 of 2009, regs. 1(2), 7(b) | ||
| S. 5(6) substit. | S.I. No. 520 of 2009, regs. 1(2), 7(b) | ||
| S.5 (6) am. | 10/1985, s.42 S.I. No. 363 of 1995, reg. 6 | ||
| S.5 (6) (b), par. substit. | 9/1992 ss. 169 (b) (i), 254 (11) (e) | ||
| 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(4) applied | S.I. No. 548 of 2006, regs. 1(2), reg. 29(5) | ||
| S. 6A(6)(b) conditions prescribed for refund under | S.I. No. 548 of 2006, regs. 1(2), 30 | ||
| S. 6A(7)(b) conditions prescribed for refund under | S.I. No. 548 of 2006, regs. 1(2), 30 | ||
| S. 6A(8)(b) conditions prescribed for refund under | S.I. No. 548 of 2006, regs. 1(2), 30 | ||
| 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.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.7 (3), subsec. substit. | 22/1997, ss. 100 (b), 166 (10) (c) | ||
| S.7 (3) (aa) ins. | 3/2003, ss. 117, 171 (10) (f) | ||
| S. 7(4) am. | 5/2010, s. 131, sch. 2, item 8(e) | ||
| S. 7(5) subsec. ins. | 3/2008, s. 90(b) | ||
| S. 7(6) subsec. ins. | 12/2009, s. 21(b) | ||
| S. 7A s. ins. | 3/2008, s. 91 | ||
| S. 7A(1)(a) am. | 5/2010, s. 131, sch. 2, item 9 | ||
| S. 7A(1)(d)(ii)(I) am. | 25/2008, s. 99 and sch. 6, pars. 4(e)(i)(I), 7(d) | ||
| S. 7A(1)(d)(ii)(II) am. | 25/2008, s. 99 and sch. 6, pars. 4(e)(i)(II), 7(d) | ||
| S. 7A(1)(d)(iv) am. | 25/2008, s. 69(a)(i) and (ii) | ||
| S. 7A(2)(a) am. | 25/2008, s. 99 and sch. 6, pars. 4(e)(ii)(I)(A), 7(d) | ||
| S. 7A(2)(a)(i) am. | 25/2008, s. 99 and sch. 6, pars. 4(e)(ii)(I)(B), 7(d) | ||
| S. 7A(2)(a)(ii) substit. | 25/2008, s. 69(b)(i) | ||
| S. 7A(2)(b) am. | 25/2008, s. 99 and sch. 6, pars. 4(e)(ii)(II), 7(d) | ||
| S. 7A(2)(c) par. ins. | 25/2008, s. 69(b)(ii) | ||
| S. 7B s. ins. | 3/2008, s. 91 | ||
| S. 7B(2) substit. | 12/2009, s. 22(a) | ||
| S. 7B(3) am. | 25/2008, s. 99 and sch. 6, pars. 4(f), 7(d) | ||
| S. 7B(6) subsec. ins. | 25/2008, s. 70 | ||
| S. 7B(6) am. | 5/2010, s. 132, sch. 3, pars. 4(a)(i)-(iii) | ||
| S. 7B(7) subsec. ins. | 12/2009, s. 22(b) | ||
| S. 7B(7)(a) am. | 5/2010, s. 132, sch. 3, par. 4(b)(i) | ||
| S. 7B(7)(b)(i) am. | 5/2010, s. 132, sch. 3, par. 4(b)(ii) | ||
| S. 7B(8) subsec. ins. | 12/2009, s. 22(b) | ||
| S. 7B(8)(a)(i) am. | 5/2010, s. 132, sch. 3, par. 4(c) | ||
| S. 7B(8)(b) am. | 5/2010, s. 132, sch. 3, par. 4(d) | ||
| S. 7B(9) subsec. ins. | 12/2009, s. 22(b) | ||
| S. 7B(9)(a)(i) am. | 5/2010, s. 132, sch. 3, par. 4(e) | ||
| S. 7B(10) subsec. ins. | 12/2009, s. 22(b) | ||
| S. 7B(10) am. | 5/2010, s. 132, sch. 3, pars. 4(f)(i) & (ii) | ||
| S.8 am. | 19/1973, ss. 76, 90, sch. 10 34/1978, ss. 6, 30 (2), 32 (3), sch. 2 28/1981, s.11 14/1982, s.77 S.I. No. 253 of 2000, regs. 4, 5 5/2010, s. 132, sch. 3, pars. 5 (a) & (b) | ||
| S.8, transit. provns. | 34/1978, ss. 31 (2), 32 (3) | ||
| S. 8(1) substit. | 3/2008, s. 92(a) | ||
| S.8 (1) am. | 13/1991, s.79 (a) 9/1992, ss. 170 (2) (a), 254 (11) (e) 3/2003, ss. 118 (a), 171 (10) (f) 8/2004, ss. 58 (a), 94 (9) (d) | ||
| S.8 (1), prov. added. | 5/2002, ss. 101 (a), 141 (9) (d) | ||
| S.8 (1) am. | 9/1984, ss. 86 (a) (b), 116 (8) | ||
| S.8 (1A) am. | S.I. No. 413 of 1992, reg. 7 | ||
| S.8 (1A), subsec. ins. | 9/1992, ss. 170 (2) (b), 254 (11) (e) | ||
| S.8 (1A) substit. | 13/1993, s.85 (a) | ||
| S. 8(1A)(a) am. | 3/2008, s. 109 & sch. 4 | ||
| S. 8(1A)(aa) ins. | S.I. No. 520 of 2009, regs. 1(2), 9(a) | ||
| S. 8(1A)(aa)(i) am. | 5/2010, s. 117 (1)(a), (2) | ||
| S. 8(1A)(ab) ins. | S.I. No. 520 of 2009, regs. 1(2), 9(a) | ||
| S. 8(1A)(b) am. | 3/2008, s. 109 & sch. 4 7/2001, s.240, sch. 5 | ||
| S. 8(1A)(c) am. | 3/2008, s. 109 & sch. 4 | ||
| S. 8(1A)(c)(ii) am. | S.I. No. 317 of 2010, regs. 1(2), 3 | ||
| S. 8(1A)(d) am. | 3/2008, s. 109 & sch. 4 | ||
| S. 8(1A)(d)(iii) | S.I. No. 317 of 2010, regs. 1(2), 3 | ||
| S.8 (1A) (e) (i) substit. | 5/2010, s. 132, sch. 3, par. 5 (c) | ||
| S.8 (1A) (e) (ii) substit. | 5/2010, s. 132, sch. 3, par. 5 (c) | ||
| S.8 (1A) (e) (iii) am. | 5/2010, s. 131, sch. 2, item 10(a) 13/1994, s.94 (a) | ||
| S. 8(1A)(f) am. | 3/2008, s. 92(b)(ii) | ||
| S.8 (1A) (f) ins. | 3/2003, ss. 118 (b), 171 (10) (f) | ||
| S. 8(1A)(f)(i) substit. | S.I. No. 520 of 2009, regs. 1(2), 9(b) | ||
| S. 8(1A)(f)(ii) substit. | S.I. No. 520 of 2009, regs. 1(2), 9(b) | ||
| S. 8(1A)(f)(iii) substit. | S.I. No. 520 of 2009, regs. 1(2), 9(b) | ||
| S. 8(1A)(f)(iv) del. | 3/2008, s. 92(b)(i) | ||
| S. 8(1A)(g) am. | 3/2008, s. 92(c)(i) and (iii) | ||
| S.8 (1A) (g) ins. | 8/2004, ss. 58 (b), 94 (d) (d) | ||
| S. 8(1A)(g)(i) substit. | S.I. No. 520 of 2009, regs. 1(2), 9(c) | ||
| S. 8(1A)(g)(ii) substit. | S.I. No. 520 of 2009, regs. 1(2), 9(c) | ||
| S. 8(1A)(g)(iii) substit. | S.I. No. 520 of 2009, regs. 1(2), 9(c) | ||
| S. 8(1A)(g)(iv) del. | 3/2008, s. 92(c)(ii) | ||
| S. 8(1B) subsec. ins. | 3/2008, s. 92(d) | ||
| S. 8(1B)(b) am. | 25/2008, s. 99 and sch. 6, pars. 4(g)(i), 7(d) | ||
| S. 8(1B)(c) del. | 5/2010, s. 132, sch. 3, par. 5 (d) | ||
| S.8(1C) ins. | 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 5 | ||
| S.8(1D) ins. | 5/2010, ss. 133 (1)(a), (2) | ||
| S.8 (2) am. | 13/1986, s.82 9/1992, ss. 170 (2) (c), 254 (11) (e) 7/2001, ss. 184, 243 (10) (g) 3/2008, s. 109 & sch. 4 | ||
| S.8 (2) transp. into par. (a). | 13/1993, s.85 (b) (i) | ||
| S. 8(2)(a) del. | S.I. No. 520 of 2009, regs. 1(2), 9(d) | ||
| S.8 (2) (aa) (ab), pars. added. | 5/2002, ss. 101 (b) (i), 141 (9) (d) | ||
| S. 8(2)(ab) del. | 3/2008, s.141 & sch. 8, par. 3(c) and 7(c) | ||
| S.8 (2) (b) (c), pars. added. | 13/1993, s.85 (b) (ii) | ||
| S.8 (2) (d), pars. added. | 5/2002, ss. 101 (b) (ii), 141 (9) (d) | ||
| S. 8 (2)(d)(ii) am. | 5/2010, s. 159 & sch. 4, pars. 4(c), 6(d)(i) | ||
| S. 8(2A) substit. | 5/2010, ss. 117 (1)(b), (2) | ||
| S. 8(2A) am. | 3/2008, s. 109 & sch. 4 | ||
| S.8 (2A), subsec. ins. | 9/1992, ss. 170 (2) (d), 254 (11) (e) | ||
| S.8 (2A) (a), prov. ins. | 8/1995, ss. 124 (a), 179 (10) (b) | ||
| S.8 (2A) (a) appl. | S.I. No. 11 of 2001, art. 3 | ||
| S. 8(2B) am. | 3/2008, s. 109 & sch. 4 | ||
| S.8 (2B), subsec. substit. | S.I. No. 413 of 1992, reg. 7 | ||
| S.8(3) applied | S.I. No. 548 of 2006, regs. 1(2), 3(2) | ||
| S.8 (3) am. | 19/1975, s.2 (2) 14/1980, s.81 (a) 15/1983, ss. 79, 122 (7) 9/1984, ss. 86 (a) (b), 116 (8) 22/1997, ss. 101 (b), 166 (10) (f) 6 / 2006, s. 95(a) 11/2007, s. 79(a)(i) and (ii) 3/2008, s. 92(e) 3/2008, s. 109 & sch. 4 | ||
| S.8 (3), prov., par. (ii) substit. | 13/1993, s.85 (c) (iv) 13/1993, s.85 (c) (iv) | ||
| S.8 (3), subsec. substit. | 9/1992, ss. 170 (2) (e), 254 (11) (e) | ||
| S.8 (3), subsec. substit. (in pt.). | 13/1993, s.85 (c) (i) | ||
| S.8 (3), transit. provns. | 28/1981, s.15 | ||
| S.8(3)(a) applied | S.I. No. 548 of 2006, regs. 1(2), 3(9) | ||
| S.8 (3) (a) am. | 13/1994, s.94 (b) (i) 3/1998, ss. 108 (b), 138 (9) (c) 7/2001, s.240, sch. 5 | ||
| S.8 (3) (a), par. substit. | 9/1992, ss. 170 (1) (a), 254 (11) (e) 22/1997, ss. 101 (a), 166 (10) (f) | ||
| S.8 (3) (a) (ia), subpar. ins. | 3/1998, ss. 108 (a) (i), 138 (9) (c) | ||
| S.8 (3) (a) (ia) am. | 2/1999, s.123 | ||
| S.8 (3) (a) (ii) am. | 5/2010, s. 131, sch. 2, item 10(b) | ||
| S.8 (3) (a) (iii) am. | 3/1998, ss. 108 (a) (ii) (iii), 138 (9) (c) | ||
| S.8 (3) (a) (iv), subpar. ins. | 3/1998, ss. 108 (a) (iv), 138 (9) (c) | ||
| S.8 (3) (b) am. | 10/1989, s.55 (a) (i) | ||
| S.8 (3) (b) (ii) (II), cl. substit. | 13/1994, s.94 (b) (ii) | ||
| S.8 (3) (c) am. | 10/1989, s.55 (a) (ii) | ||
| S.8 (3) (c) (i) am. | 13/1994, s.94 (b) (iii) 7/2001, s.240, sch. 5 5/2010, s. 132, sch. 3, par. 5 (e) | ||
| S.8 (3) (c) (ii) substit. (in pt.). | 13/1993, s.85 (c) (ii) | ||
| S.8 (3) (d) del. | 28/1981, s.11 (a) (iii) 13/1993, s.85 (c) (iii) | ||
| S.8(3)(e) applied | S.I. No. 548 of 2006, regs. 1(2), 34(2) | ||
| S.8 (3) (e) am. | 10/1989, s.55 (a) (iii) 13/1994, s.94 (b) (iv) 7/2001, s.240, sch. 5 | ||
| S.8 (3A) am. | 15/1983, ss. 79, 122 (7) 10/1989, s.55 (b) 13/1993, s.85 (d) 13/1994, s.94 (c) 7/2001, s.240, sch. 5 6/2006, s. 95(a). 11/2007, s. 79(a)(i) 3/2008, s. 92(e) 3/2008, s. 109 & sch. 4 S.I. No. 317 of 2010, regs. 1(2), 3 | ||
| S.8 (3B) ins. | 9/1984, ss. 86 (c) 116(8) | ||
| S.8 (3C), subsec. ins. | 9/1992, ss. 170 (1) (b), 254 (11) (b) | ||
| S. 8(3E) am. | 3/2008, s. 109 & sch. 4 | ||
| S.8 (3E), subsec. ins. | 8/1995, ss. 124 (b), 179 (10) (b) | ||
| S. 8(3E) saver for determination under | 31/2010, ss. 124(6) & 125 | ||
| S. 8(3E)(a)(i) am. | 5/2010, s. 131, sch. 2, item 10(c) 5/2010, ss. 117 (1)(c)(i), (2) | ||
| S. 8(3E)(a)(ii) del. | 5/2010, ss. 117 (1)(c)(ii), (2) | ||
| S. 8(3E)(a)(A) am. | 5/2010, ss. 117 (1)(c)(iii), (2) | ||
| S. 8(3E)(a)(B) am. | 5/2010, ss. 117 (1)(c)(iv), (2) | ||
| S.8 (4) am. | 14/1980, s.81 (b) 3/2008, s. 109 & sch. 4 | ||
| S.8(5) applied | S.I. No. 548 of 2006, regs. 1(2), 3(6)(b)(ii) | ||
| S.8 (5) am. | 13/1993, s.85 (e) (i), (ii). 3/2000, ss. 110 (a) (i) (ii), 166 (10) (c) 5/2010, s. 131, sch. 2, item 10(d) | ||
| S.8(5A) applied | S.I. No. 548 of 2006, regs. 1(2), 3(6)(b)(ii) | ||
| S.8 (5A), subsec. ins. | 3/2000, ss. 110 (b), 166 (10) (c) | ||
| S. 8(5A)(a) am. | 5/2010, s. 131, sch. 2, item 10(e) | ||
| S. 8(5A)(b) am. | 5/2010, s. 131, sch. 2, item 10(e) | ||
| S. 8(5A)(d) par. ins. | 25/2008, s. 99 and sch. 6, pars. 4(g)(ii), 7(d) | ||
| S. 8(6) am. | 3/2008, s. 109 & sch. 4 3/2000, ss. 110 (c), 166 (10) (c) | ||
| S.8(6) applied | S.I. No. 548 of 2006, regs. 1(2), 3(4)(b) | ||
| S.8 (6), subsec. substit. | 9/1992, ss. 170 (2) (f), 254 (11) (b) | ||
| S.8(8) applied | S.I. No. 548 of 2006, regs. 1(2), 6 | ||
| S.8 (8) substit. | 13/1991, s.79 (b) | ||
| S. 8(8)(a) am. | 6/2006, s. 95(b) 11/2007, s. 79(b)(i)(I) and (II) 3/2008, s. 92(f) | ||
| S.8 (8) (a) (i) am. | 5/2002, ss. 101 (c) (i), 141 (9) (d) | ||
| S. 8(8)(a)(i) substit. | 11/2007, s. 79(b)(i)(III) | ||
| S. 8(8)(a)(ii) am. | 11/2007, s. 79(b)(i)(IV) 3/2008, s. 109 & sch. 4 | ||
| S. 8(8)(c) del. | 11/2007, s. 79(b)(ii) | ||
| S. 8(8)(d) am. | 25/2008, s. 99 and sch. 6, pars. 4(g)(iii), 7(d) | ||
| S.8 (8) (d), par. ins. | 5/2002, ss. 101 (c) (ii), 141 (9) (d) | ||
| S. 8(8)(e) subsec. ins. | 11/2007, s. 79(b)(iii) | ||
| S. 8(9) am. | 15/1983, ss. 79, 122(7) 10/1989, s.55 (c) 6/2006, s. 95(a). 11/2007, s. 97 and sch. 3 (2 ams.) 11/2007, s. 79(a)(i) 3/2008, s. 92(e) 3/2008, s. 109 & sch. 4 | ||
| S.8 (9) del. (in pt.). | 10/1990, ss. 101, 140 (9) | ||
| S.8 (9) (b) (ii) am. | 13/1994, s.94 (d) (i) 7/2001, s.240, sch. 5 | ||
| S.8 (9) (b) (iii), subpar. substit. | 13/1994, s.94 (d) (ii) | ||
| S. 9 am. | 3/2008, s. 109 & sch. 4 | ||
| S. 9 applied | S.I. No. 548 of 2006, regs. 1(2), 25(4)(e) S.I. No. 548 of 2006, regs. 1(2), 7(3) | ||
| S.9 am. | 34/1978, ss. 7, 32 (3) | ||
| S.9 (1) am. | 15/1983, ss. 80 (a), 122 (7) | ||
| S.9 (1A), subsec. ins. | 9/1992, ss. 171, 254 (11)(b) | ||
| S.9 (2A) ins. | 15/1983, ss. 80 (b), 122 (7) | ||
| S.10 applied | S.I. No. 548 of 2006, regs. 1(2),reg. 15(3)(a) | ||
| S.10 am. | S.I. No. 413 of 1992, reg. 8 | ||
| S.10, substituted | 34/1978, ss. 8, 32 (3) | ||
| S. 10(1) am. | S.I. No. 520 of 2009, regs. 1(2), 10(a) | ||
| S. 10(1A) am. | S.I. No. 520 of 2009, regs. 1(2), 10(b) | ||
| S.10 (1A) am. | 13/1993, s.86 | ||
| S.10 (1A), subsec. ins. | 9/1992, ss. 172 (a), 254 (11) (e) | ||
| S.10 (2) am. | 9/1992, ss. 172 (b), 254 (11) (e) | ||
| S.10 (2), prov. am. | 9/1992, ss. 172 (c), 254 (11) (e) | ||
| S.10 (2), prov. del. | 8/1995, ss. 125 (a), 179 (10) (a) | ||
| S.10 (2)-(9), saving for. | S.I. No. 298 of 1986, reg. 3 (8) | ||
| S. 10(3)(a) del. | 11/2007, s. 80(a)(i) | ||
| S.10 (3) (a), par. ins. | 9/1992, ss. 172 (d), 254 (11) (e) | ||
| S. 10(3)(c) am. | 11/2007, s. 80(a)(ii) 5/2010, s. 132, sch. 3, par. 6 | ||
| S.10(3)(c) applied | S.I. No. 548 of 2006, regs. 1(2), 16(1) | ||
| S.10 (3) (c), prov. ins. | 13/1994, s.95 | ||
| S. 10(3)(d) am. | 3/2008, s. 109 & sch. 4 | ||
| S.10 (3) (d), par. added. | 22/1997, ss. 102 (a), 166 (10) (g) | ||
| S. 10(3A) subsec. ins. | 11/2007, s. 80(b) | ||
| S. 10(4) am. | 6/2006, s. 96(a) and (b) 9/1992, ss. 172 (e), 254 (11) (e) | ||
| S.10 (4), prov. added. | 22/1997, ss. 102 (b), 166 (10) (c) | ||
| S.10 (4A) ins. | 14/1982, s.78 | ||
| S.10 (4B) am. | 2/1999, s.124 | ||
| S.10 (4B), subsec. ins. | 9/1992, ss. 172 (f), 254 (11) (e) | ||
| S.10 (4C) am. | 5/2010, s. 131, sch. 2, item 11(a) | ||
| S.10 (4C), subsec. ins. | 8/1995, ss. 125 (b), 179 (10) (c) | ||
| S. 10(4D) subsec. ins. | 3/2008, s. 93(a) | ||
| S. 10(5) am. | S.I. No. 317 of 2010, regs. 1(2), 4 | ||
| S.10 (5A), subsec. ins. | 9/1992, ss. 172 (g), 254 (11) (e) | ||
| S. 10(5A)(b) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 10(6) substit. | 5/2010, s. 118 (a) | ||
| S.10(6) applied | S.I. No. 548 of 2006, regs. 1(2), 20(2) | ||
| S.10 (6) am. | 3/1998, ss. 109, 138 (9) (b) 5/2002, ss. 102 (a), 141 (9) (d) | ||
| S.10 (6A), subsec. ins. | 5/2002, ss. 102 (b), 141 (9) (d) | ||
| S. 10(6A) substit. | 5/2010, s. 118 (b) | ||
| S. 10(7)(a) del. | 5/2010, s. 118 (c) | ||
| S. 10(7)(b) substit. | 5/2010, s. 118 (d) | ||
| S.10(7)(b) amount of tax chargeable specified | S.I. No. 548 of 2006, regs. 1(2), 20(1) | ||
| S. 10(7)(c) substit. | 5/2010, s. 118 (d) | ||
| S.10(7)(c) amount of tax chargeable specified | S.I. No. 548 of 2006, regs. 1(2), 20(1) | ||
| S.10 (7) (c) am. | 22/1997, ss. 102 (c) (i), 166 (10) (g) 5/2002, ss. 102 (c), 141 (9) (d) | ||
| S.10 (7) (d) del. | 22/1997, ss. 102 (c) (ii), 166 (10) (g) | ||
| S.10 (7A), subsec. ins. | 22/1997, ss. 102 (d), 166 (10) (g) | ||
| S. 10(7A)(b) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 10(8)(a) am. | 5/2010, s. 131, sch. 2, item 11(b) | ||
| S. 10(8)(d) par. ins. | 3/2008, s. 93(b) | ||
| S.10(9) applied | S.I. No. 548 of 2006, regs. 1(2), 19(1)(a) | ||
| S.10 (9) (b), prov. added. | 22/1997, ss. 102 (e), 166 (10) (c) | ||
| S. 10(9)(ba) par. ins. | 3/2008, s. 93(c)(i) | ||
| S. 10(9)(c) am. | 3/2008, s. 93(c)(ii) | ||
| S.10 (9) (c) (d), subpars. ins. | 5/2005, ss. 102, 150 (9) | ||
| S. 10(9A) am. | S.I. No. 520 of 2009, regs. 1(2), 10(c) | ||
| S. 10(10) am. | 5/2010, s. 118 (e) 11/2007, s. 80(c) 9/1992, ss. 172 (h), 254 (11) (e) | ||
| S.10 (10), subsec. substit. | 22/1997, ss. 102 (f), 166 (10) (c) | ||
| S. 10A am. | 3/2008, s. 109 & sch. 4 | ||
| S.10A, new s. | 8/1995, ss. 126, 179 (10) (a) | ||
| S.10A am. | 7/2001, ss. 185, 243 (10) (g) | ||
| S. 10A(1) am. | 5/2010, s. 131, sch. 2, item 12(a) 5/2010, s. 119 (a) & (b) 11/2007, s. 81 | ||
| S.10A (1), defs. am. | 2/1999, ss. 125, 217 (10) (d) | ||
| S. 10A(1)(b) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 10A(1)(c) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 10A(3) substit. | S.I. No. 520 of 2009, regs. 1(2), 11 | ||
| S. 10A(3) applied | S.I. No. 548 of 2006, regs. 1(2), 32(2)(a) | ||
| S. 10A(8) applied | S.I. No. 548 of 2006, regs. 1(2), 32(2)(a) | ||
| S.10A (8) (b) (c) am. | 7/2001, s.240, sch. 5 | ||
| S.10A(9) invoice issued under to include indication that margin or auction scheme applied | S.I. No. 548 of 2006, regs. 1(2), 9(6) | ||
| S.10A (9) applied | S.I. No. 548 of 2006, regs. 1(2), 9(2)(k)(ii) | ||
| S.10A (10) am. | 5/2010, s. 131, sch. 2, items 12(b)(i) & (ii) | ||
| S. 10A (13) am. | 5/2010, s. 131, sch. 2, item 12(c) | ||
| S. 10A (13) substit. | 5/2010, s. 119 (c) | ||
| S. 10A (14) ins. | 5/2010, s. 119 (d) | ||
| S. 10B am. | 3/2008, s. 109 & sch. 4 | ||
| S.10B, new s. | 8/1995, ss. 127, 179 (10) (a) | ||
| S. 10B(1)(aa) del. | 11/2007, s. 82 | ||
| S.10B (1) (aa), par. ins. | 2/1999, s.126 | ||
| S.10B (1) (aaa) substit. | 5/2010, s. 132, sch. 3, par. 7 | ||
| S.10B (1) (aaa), par. ins. | 7/2001, ss. 186, 243 (10) (g) | ||
| S. 10B(1)(b) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 10B(1)(c) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 10B(3) substit. | S.I. No. 520 of 2009, regs. 1(2), 12 | ||
| S. 10B(3) applied | S.I. No. 548 of 2006, regs. 1(2), 32(2)(b) | ||
| S.10B(5) invoice issued under to include indication that margin or auction scheme applied | S.I. No. 548 of 2006, regs. 1(2), 9(6) | ||
| S.10B(5) applied | S.I. No. 548 of 2006, regs. 1(2), 9(2)(k)(ii) | ||
| S.10B(7) am. | 5/2010, s. 131, sch. 2, items 13(a)(i) & (ii) | ||
| S. 10B(10) am. | 5/2010, s. 131, sch. 2, item 13(b) | ||
| S. 10B(10) substit. | 5/2010, s. 120 | ||
| S. 10C s. ins. | 25/2008, s. 71 | ||
| S.11 am. | 16/1976, ss. 49, 53, 63 (2) 34/1978, ss. 9, 30 (2), 32 (3), sch. 2 10/1985, ss. 43, 54 (3), 71 (8) S.I. No. 413 of 1992, reg. 9 7/2001, ss. 187, 243 (10) (a) | ||
| S.11 am. retro. | 6/1975, s.51 | ||
| S.11 rstrct. | 14/1982, s.90 9/1983, ss. 96, 116 (8) 15/1983, ss. 89, 122 (7) | ||
| S.11(1) applied | S.I. No. 548 of 2006, regs. 1(2), 15(3), 15(3)(a), 15(9)(b), 15(9)(e), 21(3)(b) | ||
| S.11 (1) am. | 14/1980, s.80 (a) 15/1983, ss. 81 (1) (a), (2) (a), 122 (7) 9/1984, ss. 87, 116 (8) 9/1992 ss. 173 (3) (a), 254 (11) (e) | ||
| S.11 (1), subsec. substit. | 9/1992, ss. 173 (2) (a), 254 (11) (b) | ||
| S.11 (1) amended | 28/1981, s.12 (1) (2) 14/1982, s.79 | ||
| S.11(1)(a) applied | S.I. No. 548 of 2006, regs. 1(2), 26(2)(a), 26(3)(a) | ||
| S.11 (1) (a) am. | 13/1986, s.83 12/1988, s.61 (a) 10/1990, ss. 102 (a) (b) (c), 140 (9) 13/1991, ss. 80 (a) (i), 132 (9) 5/2002, ss. 103, 141 (9) (a) 25/2008, s. 72 5/2010, s. 121 | ||
| S.11 (1) (a) del. (in pt.). | 13/1993, s.87 (a) (i) | ||
| S. 11(1)(b) substit. | 5/2010, s. 131, sch. 2, item 14(a) | ||
| S. 11(1)(b) applied | S.I. No. 548 of 2006, regs. 1(2), 21(2)(b) | ||
| S.11 (1) (b), applic. am. | S.I. No. 34 of 1998, reg. 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(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 (ii) (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. 266 of 1993, art. 5 | ||
| S.12 am. | 19/1973, ss. 76, 81, 90, sch. 10 34/1978, ss. 10, 30 (2), 32 (3), sch. 2 14/1982, s.80 S.I. No. 413 of 1992, reg. 10 S.I. No. 248 of 1993, art. 4 5/2002, s.138, sch. 6, pars. 1 (b), 6 (1) (ii) | ||
| S.12, tax deemed deductible under. | S.I. No. 165 of 1994, art. 3 (2) | ||
| S.12(1) applied | S.I. No. 548 of 2006, regs. 1(2), 18(2)(a), 18(3)(a), 26(1) | ||
| S.12 (1) am. | 16/1976, ss. 49, 54, 63 (3) 7/2001, ss. 188, 243 (10) (b) 3/2008, s. 109 & sch. 4 | ||
| S.12 (1), subsec. substit. | 10/1987, s.41 (a) | ||
| S.12 (1) (a), prov. added. | 13/1993, s.88 (c) | ||
| S. 12(1)(a)(ia) del. | 11/2007, s. 83(a) | ||
| S.12 (1) (a) (ia), subpar. ins. | 9/1996, ss. 93 (a), 143 (10) (c) | ||
| S.12 (1) (a) (iia) (iib), subpars. ins. | 9/1992, ss. 174 (a), 254 (11) (e) | ||
| S.12 (1) (a) (iic), subpar. ins. | 13/1993, s.88 (a) | ||
| S.12 (1) (a) (iiia), subpar. ins. | 13/1991, s.81 | ||
| S.12 (1) (a) (iiib) rep. | 5/2010, s. 132, sch. 3, par. 9 | ||
| S.12 (1) (a) (iiib), subpar. ins. | 13/1994, s.96 (a) | ||
| S.12 (1) (a) (iiic) (iiid), subpars. ins. | 22/1997, ss. 104, 166 (10) (c) | ||
| S.12(1)(a)(iiic) am. | 34/2009, ss. 1(2) and (3), 241 and sch. 3, pt. 11, item 6 3/2008, s. 94(a)(i) | ||
| S.12 (1) (a) (iiic), subpars. substit. | 5/2005, ss. 104 (1) (a), 105 (9) | ||
| S.12 (1) (a) (iiie), subpar. ins. | 2/1999, ss. 128 (a), 217 (10) (e) | ||
| S. 12(1)(a)(iv) am. | 25/2008, s. 99 and sch. 6, pars. 4(h)(i), 7(d) | ||
| S.12 (1) (a) (v) rep. | 5/2010, s. 132, sch. 3, par. 9 | ||
| S.12 (1) (a) (va) (vb), subpars. ins. | 8/2004, ss. 60, 94 (9) (d) | ||
| S. 12(1)(a)(vc) subpar. ins. | 3/2008, s. 94(a)(ii) | ||
| S. 12(1)(a)(vd) subpar. ins. | 5/2010, ss. 133 (1)(b), (2) | ||
| S. 12(1)(a)(vi) records to be kept by taxable dealer deducting residual tax under | S.I. No. 548 of 2006, regs. 1(2), 31(7) | ||
| S. 12(1)(a)(vi) applied | S.I. No. 548 of 2006, regs. 1(2), 31(4) and (5) | ||
| S. 12(1)(a)(vi) conditions for deduction of residual tax prescribed | S.I. No. 548 of 2006, regs. 1(2), 31(2) | ||
| S.12 (1) (a) (vi), subpar. substit. | 8/1995, ss. 129 (a), 179 (10) (a) | ||
| S.12 (1) (a) (via), subpar. ins. | 2/1999, ss. 128 (b), 217 (10) (d) | ||
| S.12 (1) (a) (vib), subpar. ins. | 3/2000, ss. 112 (a), 166 (10) (c) | ||
| S. 12(1)(a)(vii) am. | S.I. No. 317 of 2010, regs. 1(2), 5(a) 25/2008, s. 73(a)(i) | ||
| S. 12(1)(a)(viii) am. | 25/2008, s. 73(a)(i) | ||
| S. 12(1)(a)(viii) applied | S.I. No. 548 of 2006, regs. 1(2), 16(5)(a) and (b) | ||
| S.12 (1) (a) (viii), substit (in pt.). | 13/1993, s.88 (b) | ||
| S. 12(1)(a)(ix) am. | 5/2010, s. 131, sch. 2, item 15(a) | ||
| S. 12(1)(a)(ix) subpar. ins. | 25/2008, s. 73(a)(ii) | ||
| S.12 (1) (b) rep. | 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2 | ||
| S.12 (1) (b) (ii) am. | 5/2002, s.138, sch. 6, pars. 1 (b) 6 (ii) 5/2010, s. 131, sch. 2, item 15(b) | ||
| S. 12(1)(b)(ii)(II) am. | 6/2006, s. 98(a). | ||
| S. 12(1)(b)(iia) subpar. ins. | 6/2006, s. 98(b). | ||
| S.12 (1) (b) (iii) am. | S.I. No. 317 of 2010, regs. 1(2), 5(b) 3/1998, ss. 111 (a), 138 (9) (d) | ||
| S. 12(1)(c) par. ins. | 25/2008, s. 73(a)(iii) | ||
| S.12 (1) (dd), par. ins. | 13/1986, s.84 (a) | ||
| S. 12(1A) am. | 3/2008, s. 109 & sch. 4 | ||
| S.12(1A) applied | S.I. No. 548 of 2006, regs. 1(2), 26(1) | ||
| S.12(1A)(c) rep. | 5/2010, s. 132, sch. 3, par. 9 | ||
| S.12 (2) am. | 16/1981, s.44 13/1986, s.84 (b) 2 3/1998, ss. 111 (b), 138 (9) (d) 3/2008, s. 109 & sch. 4 | ||
| S.12 (3) (a) am. | 10/1987, s.41 (b) 9/1996, ss. 93 (b), 143 (10) (d) 3/2008, s. 109 & sch. 4 | ||
| S. 12(3)(a)(i) substit. | 11/2007, s. 83(b)(i) | ||
| S.12 (3) (a) (ia), subpar. ins. | 13/1994, s.96 (b) (i) | ||
| S. 12(3)(a)(iii) am. | 5/2010, s. 131, sch. 2, item 15(c) 25/2008, s. 73(b) 11/2007, s. 83(b)(ii) 9/1992, ss. 174 (b) (i), 254 (11) (e) | ||
| S.12 (3) (a) (iv) am. | 9/1992, ss. 174 (b) (ii), 254 (11) (e) | ||
| S.12 (3) (a) (iva), subpar. ins. | 9/1996, ss. 93 (b), 143 (10) (d) | ||
| S. 12(3)(c) am. | 3/2008, s. 109 & sch. 4 | ||
| S.12 (3) (c) par. inserted | 13/1994, s.96 (b) (ii) | ||
| S. 12(3)(ca) am. | 5/2010, s. 131, sch. 2, item 15(d) | ||
| S. 12(3)(ca) par. ins. | 11/2007, s. 83(b)(iii) | ||
| S.12 (3)(d) par. inserted | 13/1994, s.96 (b) (ii) | ||
| S. 12(3A) am. | 3/2008, s. 109 & sch. 4 | ||
| S.12 (3A), subsec. ins. | 8/1995, ss. 129 (b), 179 (10) (a) | ||
| S. 12(4) am. | 3/2008, s. 109 & sch. 4 | ||
| S.12(4) applied | S.I. No. 548 of 2006, regs. 1(2), 18(2)(a) and (3)(a) | ||
| S.12 (4), subsec. substit. | 10/1987, s.41(c) 3/2000, ss. 112 (b), 166 (10) (c) | ||
| S. 12(4)(a) am. | 25/2008, s. 99 and sch. 6, pars. 4(h)(ii), 7(d) 3/2008, s. 94(b)(i) | ||
| S. 12(4)(ba) par. ins. | 25/2008, s. 73(c) | ||
| S. 12(4)(e)(ii) am. | 5/2010, s. 131, sch. 2, item 15(e) | ||
| S.12 (4) (f) am. | 7/2001, s.188 3/2008, s. 94(b)(ii) | ||
| S. 12(4A) subsec. ins. | 25/2008, s. 73(d) | ||
| S. 12(5) del. | 3/2008, s. 94(c). | ||
| S.12 (5), subsec. ins. | 5/2005, s.104 (1) (b) (2) | ||
| S.12A applied | S.I. No. 548 of 2006, regs. 1(2), 3(9)(a) | ||
| S.12A am. | 14/1982, s.81 10/1990, ss. 103, 140 (9) 13/1986, s.85 S.I. No. 276 of 1992, reg. 3 9/1996, ss. 94, 143 (10) (b) 3/1998, ss. 112, 138 (9) (a) 3/2008, s. 109 & sch. 4 | ||
| S.12A ins. | 34/1978, ss. 11, 32 (3) | ||
| S.12A time limits specified | S.I. No. 548 of 2006, regs. 1(2), 12(a) | ||
| S.12A(1) applied | S.I. No. 548 of 2006, regs. 1(2), 8(1)(o), 8(1)(p),8(1)(s), 26(3)(b | ||
| S.12A (1) am. | 28/1981, s.13 15/1983, ss. 82, 122 (7) 10/1985, ss. 44, 71 (8) 10/1987, s.42 12/1988, s.62 10/1989, s.57 9/1992, ss. 175 (2), 254 (11) (a) (e) 22/1997, ss. 105, 166 (10) (b) 3/1998, ss. 112, 138 (9) (a) 2/1999, ss. 129, 217 (10) (a) 3/2000, ss. 113, 166 (10) (b) 7/2001, ss. 189, 243 (10) (a) 8/2004, ss. 61, 94 (9) (b) 5/2005, s.105 11/2007, s. 84 S.I. No. 520 of 2009, regs. 1(2), 14(a) | ||
| S.12A (1) substit. (in pt.). | 13/1993, s.89 (a) | ||
| S.12A (1) (a) (vi), provns. with respect to applic. of. | S.I. No. 121 of 1988, regs. 4-7 | ||
| S. 12A(2) del. | S.I. No. 520 of 2009, regs. 1(2), 14(b) | ||
| S.12A (2) substit. | 13/1993, s.89 (b) | ||
| S.12B, new s. | 8/1995, ss. 130, 179 (10) (a) | ||
| S.12B (2) am. | 2/1999, s.130 (a) 7/2001, ss. 190, 243 (10) (g) 3/2008, s. 109 & sch. 4 | ||
| S. 12B(2)(a) applied | S.I. No. 548 of 2006, regs. 1(2), 31(2), 31(2)(b) | ||
| S. 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. 12B(2)(c) applied | S.I. No. 548 of 2006, regs. 1(2), 31(4) | ||
| 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. 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.12B(5) applied | S.I. No. 548 of 2006, regs. 1(2), 9(2)(k)(ii), 31(4) | ||
| 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) am. | S.I. No. 363 of 1995, reg. 8 9/1996, ss. 96, 143 (10) (a) | ||
| S.15 (4) am. | 15/1983, ss. 83, 122 (7) | ||
| S.15 (5) (b), appl. with mods. | S.I. No. 344 of 1985, reg. 4 (2) | ||
| S. 15(5A) am. | 11/2007, s. 97 and sch. 3 | ||
| S.15 (5A), subsec. ins. | 9/1992, ss. 178 (c), 254 (11) (e) | ||
| S. 15(6A) rep. | 5/2010, s. 132, sch. 3, par. 11 | ||
| S. 15(6A) am. | S.I. No. 520 of 2009, regs. 1(2), 19 | ||
| S. 15(8) ins. | 5/2010, s. 125 | ||
| S. 15A rep. | 5/2010, s. 132, sch. 3, par. 12 | ||
| S.15A ins. | S.I. No. 413 of 1992, reg. 11 | ||
| S. 15A(1)(b) am. | S.I. No. 520 of 2009, regs. 1(2), 20(a) | ||
| S. 15A(3) am. | S.I. No. 520 of 2009, regs. 1(2), 20(b) | ||
| S.15A (3) (c) am. | 7/2001, s.240, sch. 5 | ||
| S.15B, new s. | S.I. No. 448 of 1994, reg. 4 | ||
| S.15B am. | 8/2004, ss. 62, 94 (9) (c) | ||
| S. 15B(1)(b) am. | S.I. No. 520 of 2009, regs. 1(2), 21 | ||
| S. 15B(1)(b)(ii) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 15B(5) am. | S.I. No. 520 of 2009, regs. 1(2), 21 | ||
| S. 15B(5A)(ii) am. | 11/2007, s. 88(a)(i) | ||
| S. 15B(5A)(ii) am. | S.I. No. 663 of 2006, regs. 2, 5(a)(i) | ||
| S. 15B (5A)(iia) subpar. ins. | 11/2007, s. 88(a)(ii) | ||
| S. 15B(5A)(iia) subpar. ins. | S.I. No. 663 of 2006, regs. 2, 5(a)(ii) | ||
| S. 15B(7)(a) am. | 11/2007, s. 88(b) | ||
| S. 15B(7)(a) am. | S.I. No. 663 of 2006, regs. 2, 5(b) | ||
| S.16 applied | S.I. No. 548 of 2006, regs. 1(2), 8(1), 10(2)(b)(i), 10(2)(b)(ii), 10(2)(c), 18(2)(b) S.I. No. 266 of 1993, art. (6) (b) | ||
| S.16 am. | 34/1978, ss. 30 (2), 32 (3), sch. 2 14/1982, s.85 3/2008, s. 109 & sch. 4 | ||
| S. 16(1) am. | 3/2008, s. 100(a) | ||
| S.16 (IA) (iii) am. | 2/1999, ss. 133, 217 (10) (e) | ||
| S.16 (2) am. | 9/1992, ss. 179 (a), 254 (11) (e) | ||
| S. 16(2A) subsec. ins. | 11/2007, s. 89 | ||
| S.16 (3) am. | 9/1992, ss. 179 (b) (i)-(iv), 254 (11) (b) 3/2003, ss. 121 (a), 171 (10) (f) 3/2008, s.141 & sch. 8, par. 3(d) and 7(c) | ||
| S.16 (4) ins. | 3/2003, ss. 121 (b), 171 (10) (f) | ||
| S. 16(5) substit. | 5/2010, s. 132, sch. 3, par. 13 | ||
| S. 16(5) subsec. ins. | 3/2008, s. 100(b) | ||
| S. 16(6) ins. | 5/2010, s. 126 | ||
| S. 16(7) ins. | 5/2010, s. 126 | ||
| S. 17 am. | 3/2008, s. 109 & sch. 4 34/1978, ss. 30 (2), 32 (3), sch. 2 | ||
| S.17 appl. | S.I. No. 548 of 2006, regs. 1(2), 8(1)(a)(i), 8(1)(c)(i), 9(3), 9(6), 9(9), 10(2)(b)(i), 10(2)(b)(ii), 11(8), 16(4)(a), 26(3)(b), 26(3)(a), 32(4) S.I. No. 269 of 1992, reg. 4 (1) (a) S.I. No. 266 of 1993, art. 4 (b) (i) | ||
| S.17, applic. rstrct. | 10/1990, ss. 105, sch. 6, par. (v), 140 (9) | ||
| S. 17(1) am. (deletion of proviso) | 11/2007, s. 90(a) | ||
| S. 17(1) am. | 11/2007, s. 97 and sch. 3 | ||
| S. 17(1) form of invoice under prescribed | S.I. No. 548 of 2006, regs. 1(2), 31(6) | ||
| S.17(1) applied | S.I. No. 548 of 2006, regs. 1(2), 31(4) | ||
| S.17(1) time limits specified | S.I. No. 548 of 2006, regs. 1(2),reg. 12(a) | ||
| S.17(1) particulars for inclusion in invoices specified | S.I. No. 548 of 2006, regs. 1(2), 9(2) | ||
| S.17 (1) am. | 19/1973, ss. 76, 90, sch. 10 9/1992, ss. 180 (a), 254 (e) S.I. No. 275 of 1992, regs. 3-5 S.I. No. 276 of 1992, reg. 3 S.I. No. 413 of 1992, reg. 12 13/1993, s.91 (a) 3/2003, ss. 122 (a), 171 (10) (d) | ||
| S.17 (1), prov. ins. | 9/1996, ss. 97 (a), 143 (10) (c) | ||
| S. 17(1A) applied | S.I. No. 548 of 2006, regs. 1(2), 10(2)(c) | ||
| S.17(1A) message deemed to be issued or received for purposes of provision | S.I. No. 548 of 2006, regs. 1(2), 10(2)(a) | ||
| S.17 (1A) amended | S.I. No. 269 of 1992, reg. 3 S.I. No. 504 of 2002, 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 (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 (d) | ||
| S. 17(1C) subsec. ins. | 3/2008, s. 101(1)(a) | ||
| S. 17(1D) ins. | 5/2010, s. 127 | ||
| S. 17(1E) ins. | 5/2010, ss. 133 (1)(c), (2) | ||
| S. 17(2) particulars for inclusion in invoices specified | S.I. No. 548 of 2006, regs. 1(2), 11(2) | ||
| S.17 (2) rep. | 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2 | ||
| S.17 (2) am. | 9/1992, ss. 180 (d), 254 (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.17 (2A), subsec. ins. | 2/1999, ss. 134, 217 (10) (d) | ||
| S.17 (3) am. | 9/1992, ss. 180 (e) (i), 254 (e) | ||
| S.17(3)(a) time limits specified | S.I. No. 548 of 2006, regs. 1(2), 12(b) | ||
| S.17(3)(a) particulars for inclusion in invoices specified | S.I. No. 548 of 2006, regs. 1(2), 9(4) | ||
| S.17 (3) (a) am. | 9/1992, ss. 180 (e) (ii), 254 (e) S.I. No. 276 of 1992, reg. 4 | ||
| S.17(3)(b) time limits specified | S.I. No. 548 of 2006, regs. 1(2), 12(c) | ||
| S.17(3)(b) particulars for inclusion in credit or debit notes specified | S.I. No. 548 of 2006, regs. 1(2), 9(5) | ||
| S.17 (3) (b) am. | 9/1992, ss. 180 (e) (iii), 254 (e) S.I. No. 276 of 1992, reg. 5 | ||
| S.17 (3A) ins. | 13/1993, s.91 (b) | ||
| S. 17(3AB) del. | 11/2007, s. 90(b) | ||
| S.17 (3AB), subsec. ins. | 9/1996, ss. 97 (c), 143 (10) (c) | ||
| S. 17(3B) am. | 3/2008, s. 101(2) | ||
| S. 17(3B) subsec. ins. | 3/2008, s. 101(1)(d) | ||
| S.17 (4) rep. | 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2 | ||
| S.17 (4), subsec. ins. | 34/1978, ss. 15 (a) (b), 32 (3) | ||
| S.17(4)(a) time limits specified | S.I. No. 548 of 2006, regs. 1(2), 12(b) | ||
| S. 17(4)(a) particulars for inclusion in invoices specified | S.I. No. 548 of 2006, regs. 1(2), 11(4) | ||
| S.17 (4) (a) am. | S.I. No. 276 of 1992, reg. 4 | ||
| S. 17(4)(b) applied | S.I. No. 548 of 2006, regs. 1(2), 16(5)(a) | ||
| S.17(4)(b) time limits specified | S.I. No. 548 of 2006, regs. 1(2), 12(c) | ||
| S.17(4)(b) particulars for inclusion in credit or debit notes specified | S.I. No. 548 of 2006, regs. 1(2), 11(5) | ||
| S.17 (4) (b) am. | 9/1992, ss. 180 (f), 254 (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 (e) S.I. No. 276 of 1992, reg. 6 34/1978, ss. 15 (d)-(f), 32 (3) | ||
| S.17(9) non-application of provision | S.I. No. 548 of 2006, regs. 1(2), 16(1) | ||
| S.17(9) amended | 34/1978, ss. 15 (d)-(f), 32 (3) | ||
| S.17(9)(a) applied | S.I. No. 548 of 2006, regs. 1(2), 8(1)(k)(ii), 8(1)(r), 28(2)(g), 28(2)(h) | ||
| S. 17(9)(aa) am. | 3/2008, s. 101(1)(e) | ||
| S.17(10) particulars for inclusion in settlement vouchers specified | S.I. No. 548 of 2006, regs. 1(2), 11(6) | ||
| S.17(10) amended | 34/1978, ss. 15 (d)-(f), 32 (3) | ||
| S.17 (10) (a) am. | 3/2003, ss. 122 (b), 171 (10) (d) | ||
| S.17 (10) (b) am. | 3/2003, ss. 122 (c), 171 (10) (d) | ||
| S.17 (10) (in pt.) rep. | 16/1976, ss. 49, 61, 81 (2) (3), sch. 5, pt. 2 | ||
| S.17(11) particulars for inclusion in credit or debit notes specified | S.I. No. 548 of 2006, regs. 1(2), 9(5) | ||
| S.17(11A) particulars for inclusion in credit or debit notes specified | S.I. No. 548 of 2006, regs. 1(2), 11(5) | ||
| S.17 (11A) ins. | 34/1978, ss. 15 (g), 32 (3) | ||
| S.17 (12) am. | 34/1978, ss. 15 (h), 32 (3) | ||
| S.17 (12) (ai), par. ins. | 9/1992, ss. 180 (h) (i), 254 (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 (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 (e) | ||
| S.18 (1) (a) (iii) am. | 9/1992, ss. 181 (a) (ii), 254 (b) | ||
| S.18 (1) (a) (iv) am. | 9/1992, ss. 181 (a) (iii), 254 (e) | ||
| S.18 (1) (a) (v) am. | 9/1992, ss. 181 (a) (iv), 254 (b) | ||
| S.18 (1A), subsec. ins. | 9/1992, ss. 181 (b), 254 (b) | ||
| S.18 (1A) (a) am. | 8/1995, ss. 133, 179 (10) (c) | ||
| S.18 (1B), subsec. ins. | 9/1992, ss. 181 (b), 254 (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.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 (e) 5/2002, ss. 106 (a), 141 (9) (b) | ||
| S.19 (1A), subsecs. ins. | 9/1992, ss. 182 (a), 254 (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. 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) 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.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)(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 (e) | ||
| S.19 (4) (a) (i) (I) am. | 2/1999, s.135 | ||
| S.19 (5), subsec. ins. | S.I. No. 413 of 1992, reg. 13 | ||
| S.19 (5), subsecs. substit. | 13/1993, s.92 (c) | ||
| S.19 (6), applic. rstrct. | S.I. No. 303 of 1993, art. 3 | ||
| S.19 (6), constr. of ref. am. | S.I. No. 345 of 1993, arts. 3, 4 | ||
| S.19 (6) del. | 22/1997, ss. 107 (c), 166 (10) (a) | ||
| S.19 (6) ins. | 3/2003, ss. 123, 171 (10) (c) | ||
| 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 (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.20 (1) am. | 13/1986, s.87 (a) 9/1992, ss. 184 (1) (a), 254 (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 (e) | ||
| S.20 (3) (a), par. substit. | 9/1992, ss. 184 (1) (c), 254 (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 (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 (b) | ||
| S.21 application restricted | S.I. No. 548 of 2006, regs. 1(2), 18(4) | ||
| S.21 am. | 6/1975, s.28 21/1978, s.46 3/2008, s. 109 & sch. 4 | ||
| S.21, applic. rstrct. | S.I. No. 63 of 1979, regs. 13 (4), 16 (5) S.I. No. 254 of 2000, reg. 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.22 am. | 3/2008, s. 109 & sch. 4 S.I. No. 277 of 1992, reg. 4 34/1978, ss. 30 (2), 32 (3), sch. 2 | ||
| S.22 (1), prov. ins. | 8/1995, ss. 136, 179 (10) (c) | ||
| S.22 (1), prov. substit. | 3/2003, ss. 126, 171 (10) (f) | ||
| S.22 (1) (2) am. | 3/2000, ss. 117, 166 (10) (c) | ||
| S.22 (2) (a) am. | 7/2001, ss. 196, 243 (10) (g) | ||
| S. 22(2)(c) am. | 25/2008, s. 97 and sch. 4, pars. 2, 6, table, pt. 1 | ||
| S. 22(2)(d) repealed with saver | 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1 | ||
| S.22A, new s. | 2/1999, s.136 | ||
| S. 23 particulars to be included in notice of assessment specified | S.I. No. 548 of 2006, regs. 1(2), 17(2) | ||
| S. 23 applied | S.I. No. 548 of 2006, regs. 1(2), 18(4)(c) | ||
| S.23 am. | S.I. No. 277 of 1992, reg. 5 | ||
| S.23, s. | 34/1978, ss. 17, 32 (3) | ||
| S.23 (1) am. | 9/1992, ss. 185 (a), 254 (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 (b) | ||
| S.23 (3), subsec. ins. | 9/1992, ss. 186, 254 (b) | ||
| S. 23A am. | 3/2008, s. 109 & sch. 4 | ||
| S.23A, new s. | 9/1992, ss. 186, 254 (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 (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 (b) | ||
| S.25 (2) (dd), par. ins. | 8/1995, ss. 137 (c), 179 (10) (c) | ||
| S.25 (2) (ee), par. ins. | |||
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