Finance (Local Property Tax and Other Provisions)(Amendment) Act 2025

PART 4

Amendment of Value-Added Tax Consolidation Act 2010

Amendment of section 46 of Value-Added Tax Consolidation Act 2010

14. Section 46 (1) of the Value-Added Tax Consolidation Act 2010 is amended, in paragraph (caa), by the substitution of “31 October 2025” for “30 April 2025” with effect as on and from 3 April 2025.