Value-Added Tax (Amendment) Act, 1978

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Number 34 of 1978

VALUE-ADDED TAX (AMENDMENT) ACT, 1978

ARRANGEMENT OF SECTIONS

Section
1.	Principal Act.
2.	Amendment of section 1 of Principal Act.
3.	Amendment of section 2 of Principal Act.
4.	Amendment of section 3 of Principal Act.
5.	Supply of services.
6.	Amendment of section 8 of Principal Act.
7.	Amendment of section 9 of Principal Act.
8.	Amount on which tax is chargeable.
9.	Amendment of section 11 of Principal Act.
10.	Amendment of section 12 of Principal Act.
11.	Special provisions for tax invoiced by flat-rate farmers.
12.	Remission of tax on goods exported, etc..
13.	Determination of tax due by reference to cash receipts.
14.	Charge of tax on imported goods.
15.	Amendment of section 17 of Principal Act.
16.	Amendment of section 19 of Principal Act.
17.	Determination of tax due.
18.	Amendment of section 26 of Principal Act.
19.	Amendment of section 27 of Principal Act.
20.	Amendment of section 30 of Principal Act.
21.	Amendment of section 32 of Principal Act.
22.	Amendment of section 35 of Principal Act.
23.	Amendment of section 29 of Finance Act, 1975.
24.	Exempted activities.
25.	Amendment of Second Schedule to Principal Act.
26.	Amendment of Third Schedule to Principal Act.
27.	Services that are taxed where received.
28.	“Annex A activities” and “Annex B services”.
29.	Amendment of Imposition of Duties Act, 1957.
30.	Repeals and consequential amendments.
31.	Transitional provisions.
32.	Short title, construction, collective citation and commencement.

Enactments Repealed

Consequential Amendments

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Number 34 of 1978

VALUE-ADDED TAX (AMENDMENT) ACT, 1978

AN ACT TO AMEND THE VALUE-ADDED TAX ACT, 1972 , AND THE ACTS AMENDING THAT ACT AND TO PROVIDE FOR RELATED MATTERS. [20th December, 1978]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: