Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 432 of 2025)
All effects below are reflected in the most recent Revised Act.
Value-Added Tax Consolidation Act 2010
No. 31 of 2010
Contents
Commencement
Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement 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 Affected | Affecting Provision | Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Source |
---|---|---|---|
Act collectively cited | Finance Act 2020 (26/2020) S. 76(4), (9) | 19 December 2020 | Commenced on enactment |
Finance Act 2019 (45/2019), s. 76(4), (7) | 22 December 2019 | Commenced on enactment | |
Finance Act 2018 (30/2018), s. 65 | 19 December 2018 | Commenced on enactment | |
Finance Act 2017 (41/2017), s. 88 | 25 December 2017 | Commenced on enactment | |
Finance Act 2016 (18/2016), s. 59(4), (7)(g) | 25 December 2016 | Commenced on enactment | |
Finance Act 2015 (52/2015), s. 90(4), (7) | 21 December 2015 | Commenced on enactment | |
S. 2 amended | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(a) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
Finance Act 2017 (41/2017), s. 58(a) | 25 December 2017 | Commenced on enactment | |
Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 4 para. 4(a) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 | |
S. 2(1) amended | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(a) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
Finance Act 2024 (43/2024), ss. 78, 78(a), (b) | 1 January 2025 | Commenced as per s. 78 | |
Finance (No. 2) Act 2023 (39/2023), s. 58 | 1 January 2024 | Commenced as per s. 58 | |
European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 4 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 | |
Finance Act 2020 (26/2020), ss. 38, 76(9) | 19 December 2020 | Commenced on enactment | |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 61(a) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 | |
Finance (No. 2) Act 2013 (41/2013), s. 66(1)(a), (2) | 1 January 2015 | Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order 2014 (S.I. No. 498 of 2014) reg. 2 | |
Finance Act 2012 (9/2012), ss. 85(a), 138 and sch. 6 paras. 3(a), 4(b) | 31 March 2012 | Commenced on enactment | |
Finance Act 2011 (6/2011), s. 61 and sch. 2 para. 2 | 6 February 2011 | Commenced on enactment | |
S. 2(1)(a) amended | Finance Act 2019 (45/2019), ss. 74(a) and sch. paras. 2(a), 74(b), sch. para. 6 | 22 December 2019 | Commenced on enactment |
S. 2(4) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 61(b) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
S. 2(4A) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 61(c) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
S. 2(4A)(i) amended | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(b)(i) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 2(4A)(ii) amended | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(b)(ii) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 2(4A)(iii) inserted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 3(b)(iii) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 4(1) amended | Finance Act 2011 (6/2011), s. 81 and sch. 3 paras. 3(a), 10(c) | 6 February 2011 | Commenced on enactment |
S. 5(1)(b) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 5 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Finance Act 2020 (26/2020), ss. 41(a), 76(9) | 19 December 2020 | Commenced on enactment | |
Finance Act 2014 (37/2014), s. 69(2)(a) | 23 December 2014 | Commenced on enactment | |
European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) | |
S. 5(1)(c) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 5(2) deleted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 4 | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 6(1) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 6(1)(c)(i) substituted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(i)(I) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 6(1)(c)(i) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 6 | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 6(1)(c)(ii) amended | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(i)(II) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 6(1)(d) substituted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(ii) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 6(1)(e) inserted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(a)(iii) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 6(2)(b) amended | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(b) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 6(2)(d) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 6(3) substituted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 5(c) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 8(1) substituted | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 3(a) | 6 February 2011 | Commenced on enactment |
S. 8(2)(b)(ii) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 3(b) | 6 February 2011 | Commenced on enactment |
S. 9(2) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 9(4)(b) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 9(6)(c) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 10(1) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(b), 4(b) | 31 March 2012 | Commenced on enactment |
S. 11(2)(b) amended | Finance Act 2017 (41/2017), s. 58(b) | 25 December 2017 | Commenced on enactment |
S. 11(4) inserted | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(b) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 12(2) amended | Finance Act 2018 (30/2018), s. 62, schedule 2, para. 2 | 19 December 2018 | Commenced on enactment as per s. 62, sch. 2 para. 5(d) |
S. 12(3) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 12(3)(b) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 12(5) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 12(5)(c) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 13 deleted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(a) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 15(1) amended | Finance Act 2021 (45/2021), s. 51(a)(i) | 21 December 2021 | Commenced on enactment |
S. 15(2)(c) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 4 | 6 February 2011 | Commenced on enactment |
S. 15(3) amended | Finance Act 2021 (45/2021), s. 51(a)(ii) | 21 December 2021 | Commenced on enactment |
S. 15(4A) inserted | Finance Act 2021 (45/2021), s. 51(a)(iii) | 21 December 2021 | Commenced on enactment |
S. 15(4B) inserted | Finance Act 2021 (45/2021), s. 51(a)(iii) | 21 December 2021 | Commenced on enactment |
S. 16(3)(b) amended | Finance Act 2011 (No. 6 of 2011), ss. 20(3), 20(4) | 1 January 2012 | Finance Act 2011 (Section 20) (Commencement) Order 2011 (S.I. No. 660 of 2011), art. 2 |
S. 16(4) inserted | Finance Act 2011 (No. 6 of 2011), ss. 59(1)(a), 59(2) | 1 May 2011 | Commenced as per s. 59(2) |
S. 16(5) inserted | Finance Act 2012 (No. 9 of 2012), ss. 86(1)(a), 86(2) | 1 May 2012 | Commenced as per s. 86(2) |
S. 16(6)-(7) inserted | Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(a) | 1 January 2016 | Commenced as per s. 52(2) |
S. 17(1)(b) amended | Finance Act 2011 (No. 6 of 2011), s. 56 | 6 February 2011 | 6 February 2011 |
S. 17(1)(c) substituted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(b) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 17(1)(c)(i) amended | Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(a), 5(a) | 27 March 2013 | Commenced on enactment |
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 | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 18(1)(a) amended | Finance Act 2015 (No. 52 of 2015), s. 54(a)(i) | 21 December 2015 | Commenced on enactment |
S. 18(1)(a)(III) amended | Finance Act 2015 (No. 52 of 2015), s. 54(a)(ii) | 21 December 2015 | Commenced on enactment |
Finance (No. 2) Act 2011 (No. 8 of 2011), s. 3(d) | 1 July 2011 | Commenced as per s. 3 | |
S. 19(1)(a) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 5 | 6 February 2011 | Commenced on enactment |
S. 19(1)(d) deleted | Finance Act 2012 (No. 9 of 2012), ss. 86(1)(b), 86(2) | 1 May 2012 | Commenced as per s. 86(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) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 19(1)(h(iii) amended | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(a) | 1 January 2013 | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), reg. 1(2) |
S. 19(1A) inserted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(a)(ii) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 22(2) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 6 | 6 February 2011 | Commenced on enactment |
S. 23(1) amended | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(c)(i) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 23(3) inserted | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(c)(ii) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 23A inserted | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(d) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 24(2A) inserted | Finance Act 2020 (26/2020), ss. 42(1)(a), 42(2) | 1 July 2022 | Commenced as per s. 42(2) |
S. 24(3)(c) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 7 | 6 February 2011 | Commenced on enactment |
S. 25(2) deleted | Finance Act 2020 (26/2020), ss. 43(a), 76(9) | 19 December 2020 | Commenced on enactment |
S. 26(1) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 27(2) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(b)(i) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 27(3) inserted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(b)(ii) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 28(3A) inserted | Motor Insurance Insolvency Compensation Act 2024 (32/2024), ss. 1(5), 33 | 17 October 2024 | Motor Insurance Insolvency Compensation Act 2024 (Commencement) Order 2024 (S.I. No. 537 of 2024), art. 2 |
S. 28(4) inserted | Finance Act 2013 (No. 8 of 2013), s. 68(a) | 27 March 2013 | Commenced on enactment |
S. 28(5) inserted | Finance Act 2013 (No. 8 of 2013), s. 68(a) | 27 March 2013 | Commenced on enactment |
S. 30 substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 7 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 31(1)(a) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(c)(i) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
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) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
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) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 32A inserted | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(e) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 32A(4) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 8 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 33(2)(b) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(i) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 33(2)(ba) inserted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(i) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 33(4A) inserted | European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(a) | 1 January 2013 | European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), reg. 1(2) |
S. 33(4B) inserted | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(a) | 1 January 2019 | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), reg. 2 |
S. 33(4B) deleted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 9 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 33(5)(h) substituted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(d) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 33(5)(j) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(a)(ii) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 34(g) amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 4(a) | 1 January 2025 | S.I. No. 725 of 2024, 4(a) |
European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(i) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) | |
S. 34(g) substituted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(c)(i) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 34(ga) inserted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(c)(ii) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 34(ga) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(ii) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(b), 5(a) | 27 March 2013 | Commenced on enactment | |
S. 34(gb) inserted | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), regs. 2, 4(b) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024) |
S. 34(ka) inserted | European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(b) | 1 January 2013 | European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), reg. 1(2) |
S. 34(kb) inserted | European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), regs. 1(2), 2(b) | 1 January 2013 | European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012), reg. 1(2) |
S. 34(kc) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 10(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(b)(i) | 1 January 2019 | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), reg. 2 | |
S. 34(kc) inserted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(iii) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 34(kd) inserted | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(b)(ii) | 1 January 2019 | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), reg. 2 |
S. 34(kd) deleted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 10(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 34(l) deleted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(b)(iv) | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) | |
S. 34(n) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 8 | 6 February 2011 | Commenced on enactment |
Part 4 ch. 4 (s. 35A) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 11 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 37(4) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(c) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 37(4)(a) amended | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(b) | 1 January 2013 | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), reg. 1(2) |
S. 41(4) amended | Finance Act 2012 (No. 9 of 2012), s. 86(1)(c), (2) | 1 May 2012 | Commenced as per s. 86(2) |
S. 42(3) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 43(3)(a)(i) amended | Finance Act 2013 (No. 8 of 2013), s. 69(a) | 27 March 2013 | Commenced on enactment |
S. 43(3)(b) substituted | Finance Act 2013 (No. 8 of 2013), s. 69(b) | 27 March 2013 | Commenced on enactment |
S. 43A inserted | European Union (Value-Added Tax) (Vouchers) Regulations 2018 (S.I. No. 582 of 2018), regs. 2, 3 | 1 January 2019 | European Union (Value-Added Tax) (Vouchers) Regulations 2018 (S.I. No. 582 of 2018), reg. 2 |
S. 46(1)(a) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(a) | 2 June 2022 | Commenced on enactment |
Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 12(a) | 1 August 2020 | Commenced on enactment | |
Finance Act 2012 (No. 9 of 2012), s. 87 | 1 January 2012 | Commenced as per s. 87 | |
Finance (No. 2) Act 2011 (No. 8 of 2011), s. 3(a) | 1 July 2011 | Commenced as per s. 3 | |
S. 46(1)(c) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(b) | 2 June 2022 | Commenced on enactment |
Finance Act 2020 (26/2020), ss. 39, 39(a) | 1 November 2020 | Commenced as per s. 39 | |
Finance (No. 2) Act 2011 (No. 8 of 2011), s. 3(b) | 1 July 2011 | Commenced as per s. 3 | |
S. 46(1)(ca) amended | Finance Act 2024 (43/2024), ss. 79(a), 79(a) | 1 January 2025 | Commenced as per s. 79(a) |
Finance Act 2018 (30/2018), ss. 43, 43(a) | 1 January 2019 | Commenced as per s. 43 | |
Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(b)(i), (2) | 1 January 2015 | Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order 2014 (S.I. No. 498 of 2014), reg. 2 | |
S. 46(1)(ca) inserted | Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(c) | 1 July 2011 | Commenced on enactment |
S. 46(1)(caa) amended | Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), s. 14 | 1 July 2025 | Commenced on enactment |
Finance Act 2024 (43/2024), ss. 79(b), 79(b) | 2 October 2024 | Commenced as per s. 79(b) | |
Finance (No. 2) Act 2023 (39/2023), ss. 59, 59 | 18 December 2023 | Commenced on enactment | |
Finance Act 2023 (11/2023), ss. 5(a), 5(a)(i) | 15 May 2023 | Commenced on enactment | |
Finance Act 2022 (44/2022), s. 53 | 15 December 2022 | Commenced on enactment | |
S. 46(1)(caa) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(c) | 2 June 2022 | Commenced on enactment |
S. 46(1)(cb) amended | Finance Act 2023 (11/2023), ss. 5(a), 5(a)(ii) | 15 May 2023 | Commenced on enactment |
Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 7(d) | 2 June 2022 | Commenced on enactment | |
Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 6 | 19 July 2021 | Commenced on enactment | |
S. 46(1)(cb) inserted | Finance Act 2020 (26/2020), ss. 39, 39(b) | 1 November 2020 | Commenced as per s. 39 |
S. 46(1)(d) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(b)(ii), (2) | 1 January 2015 | Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order 2014 (S.I. No. 498 of 2014), reg. 2 |
S. 46(1A) inserted | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 12(b) | 1 August 2020 | Commenced on enactment |
S. 46(5) inserted | Finance Act 2020 (26/2020), ss. 44(b), 76(9) | 19 December 2020 | Commenced on enactment |
S. 48(1) amended | Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d) | 1 July 2011 | Commenced as per s. 3 |
S. 48(2) amended | Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d) | 1 July 2011 | Commenced as per s. 3 |
S. 49(2) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 9 | 6 February 2011 | Commenced on enactment |
S. 50(2) amended | Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d) | 1 July 2011 | Commenced on enactment |
S. 51 repealed | Finance (No. 2) Act 2023 (39/2023), ss. 60(1) | 18 December 2023 | Commenced on enactment |
S. 51(6) substituted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(b)(i) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 51(7) amended | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(b)(ii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 52(2)(a) substituted | Finance Act 2012 (No. 9 of 2012), s. 85(b) | 31 March 2012 | Commenced on enactment |
S. 53(3) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 62 | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 55 | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
Finance Act 2017 (41/2017), s. 58(c) | 25 December 2017 | Commenced on enactment | |
S. 53A inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 63 | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 56 | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 55(1)(a) amended | European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(a) | 1 July 2013 | European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), reg. 2 |
S. 55(7)(c) amended | European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(b)(i) | 1 July 2013 | European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), reg. 2 |
S. 55(7)(ca) inserted | European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), regs. 2, 3(b)(ii) | 1 July 2013 | European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013), reg. 2 |
S. 56(1) amended | Finance Act 2021 (45/2021), s. 52 | 21 December 2021 | Commenced on enactment |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(a) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 | |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(a) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 56(1)(ab) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(ii) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
S. 56(1) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 10 | 6 February 2011 | Commenced on enactment |
S. 56(2)(aa) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(b) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(b) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 56(3)(a) substituted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(i) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(i) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 56(3)(aa), (ab) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(ii) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Ss. 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) | Not yet commenced. Commencement order required under s. 2(1)(f) | |
S. 56(3)(ca) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(iii) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(iii) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 56(3)(d) deleted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(c)(iv) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(c)(iv) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 56(3A) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(d) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Ss. 56(3A), 56(3B) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(d) | Not yet commenced. Commencement order required under s. 2(1)(f) | |
S. 56(3B) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(d) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
S. 56(10) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 64(e) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 57(e) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 58(1) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 65(a) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
S. 58(2)(a) substituted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 65(b)(i) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 58(a) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 58(2)(a)(iiia) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 65(b)(ii) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
S. 58(2)(a)(iiia) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 58(b) | Not yet commenced. Commencement order required under s. 2(1)(f) | |
S. 59(1) amended | Finance Act 2022 (44/2022), ss. 54(a)(i), (ii) | 15 December 2022 | Commenced on enactment |
Finance Act 2019 (45/2019), ss. 53(a)(i), 76(9) | 22 December 2019 | Commenced on enactment | |
Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(c)(i), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) | |
S. 59(1)(d) amended | Finance Act 2013 (No. 8 of 2013), s. 70(a) | 27 March 2013 | Commenced on enactment |
S. 59(2)(d) amended | Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(b) , 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) |
S. 59(2)(e) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(c)(ii), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 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 | 6 February 2011 | Commenced on enactment |
S. 59(2)(ia) inserted | Finance Act 2011 (No. 6 of 2011), s. 59(1)(b), (2) | 1 May 2011 | Commenced as per s. 59(2) |
S. 59(2)(ib) inserted | Finance Act 2012 (No. 9 of 2012), s. 86(1)(d), (2) | 1 May 2012 | Commenced as per s. 86(2) |
Ss. 59(2)(ic)-59(2)(id) inserted | Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(b) | 1 January 2016 | Commenced as per s. 52(2) |
S. 59(2)(j) substituted | Finance Act 2013 (No. 8 of 2013), s. 70(b) | 27 March 2013 | Commenced on enactment |
S. 59(2)(m) deleted | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 59(a) | 18 December 2013 | Commenced on enactment |
S. 59(2A) deleted | Finance Act 2019 (45/2019), ss. 53(a)(i), 76(9) | 22 December 2019 | Commenced on enactment |
S. 59(2A) inserted | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 59(b) | 18 December 2013 | Commenced on enactment |
S. 59(3)(a) amended | Finance Act 2024 (43/2024), s. 80(a) | 12 November 2024 | Commenced on enactment |
S. 59(3)(b) amended | Finance Act 2024 (43/2024), s. 80(b) | 12 November 2024 | Commenced on enactment |
S. 59(3)(c) inserted | Finance Act 2024 (43/2024), s. 80(c) | 12 November 2024 | Commenced on enactment |
S. 59(4)(a) amended | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 6 | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 60(2)(a)(i) amended | Finance Act 2024 (43/2024), s. 81 | 12 November 2024 | Commenced on enactment |
S. 60(2)(a)(iia) inserted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(e) | 6 February 2011 | Commenced on enactment |
S. 60(4) inserted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 7 | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 61(1) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(f) | 6 February 2011 | Commenced on enactment |
Ss. 61(4), 61(5) substituted | Finance Act 2016 (18/2016), s. 46(a) | 25 December 2016 | Commenced on enactment |
S. 61(6) amended | Finance Act 2016 (18/2016), s. 46(b) | 25 December 2016 | Commenced on enactment |
S. 62A inserted | Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 60(1), 60(2) | 18 December 2013 | Commenced on enactment |
S. 62A(1)(a) amended | Finance Act 2019 (45/2019), ss. 53(b), 76(9) | 22 December 2019 | Commenced on enactment |
S. 63(1) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 11 | 6 February 2011 | Commenced on enactment |
S. 64(6)(a)(i)(l) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(d), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
S. 64(8A) inserted | Finance Act 2015 (No. 52 of 2015), s. 55 | 21 December 2015 | Commenced on enactment |
S. 64(9)(b)(i) substituted | Finance Act 2013 (No. 8 of 2013), s. 71(a) | 27 March 2013 | Commenced on enactment |
S. 64(9)(c) substituted | Finance Act 2013 (No. 8 of 2013), s. 71(b) | 27 March 2013 | Commenced on enactment |
S. 64(12A) inserted | Finance Act 2013 (No. 8 of 2013), s. 71(c) | 27 March 2013 | Commenced on enactment |
S. 64(12A)(a), (b) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(a), 62(b) | 18 December 2013 | Commenced on enactment |
S. 64(12A)(ba) inserted | Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(c) | 18 December 2013 | Commenced on enactment |
S. 64(12A)(c) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 62(d) | 18 December 2013 | Commenced on enactment |
S. 65(1)(b) amended | Finance Act 2013 (No. 8 of 2013), s. 68(b) | 27 March 2013 | Commenced on enactment |
S. 65(2A) inserted | Finance Act 2015 (No. 52 of 2015), s. 56 | 21 December 2015 | Commenced on enactment |
S. 65(3) designated as 65(3)(a) | Finance Act 2022 (44/2022), ss. 55(a)(i) | 15 December 2022 | Commenced on enactment |
S. 65(3)(b) inserted | Finance Act 2022 (44/2022), ss. 55(a)(ii) | 15 December 2022 | Commenced on enactment |
S. 65(3)(c) inserted | Finance Act 2022 (44/2022), ss. 55(a)(ii) | 15 December 2022 | Commenced on enactment |
S. 65(3)(d) inserted | Finance Act 2022 (44/2022), ss. 55(a)(ii) | 15 December 2022 | Commenced on enactment |
S. 65(4) amended | Finance Act 2013 (No. 8 of 2013), s. 68(c) | 27 March 2013 | Commenced on enactment |
S. 66(1) substituted | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(i) | 1 January 2013 | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), reg. 1(2) |
S. 66(1)(a)(ii) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 12 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 66(2) substituted | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(ii) | 1 January 2013 | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), reg. 1(2) |
S. 66(2A) inserted | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), regs. 1(2), 2(c)(ii) | 1 January 2013 | European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012), reg. 1(2) |
S. 66(3)(b) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(e)(i), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
S. 66(4)(a)(ii) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(e)(ii), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
S. 66(4A) inserted | Finance Act 2011 (No. 6 of 2011), ss. 59(1)(c), 59(2) | 6 February 2011 | Commenced on enactment |
S. 66(4A)(a)(ii) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(e)(iii), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
S. 66(4B) inserted | Finance Act 2012 (No. 9 of 2012), ss. 86(1)(e), 86(2) | 1 May 2012 | Commenced as per s. 86(2) |
S. 66(4C)-(4D) inserted | Finance Act 2015 (No. 52 of 2015), ss. 52(2), 52(1)(c) | 1 January 2016 | Commenced as per s. 52(2) |
S. 66(4C)(b) amended | Finance Act 2017 (41/2017), s. 58(d) | 25 December 2017 | Commenced on enactment |
S. 66(5) deleted | Finance Act 2012 (No. 9 of 2012), s. 88 | 31 March 2012 | Commenced on enactment |
S. 67 particulars specified | Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2), 20(4)-(5) | 1 January 2011 | Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010), regs. 1(2) |
S. 67(4) deleted | Finance Act 2021 (45/2021), ss. 53, 53(a) | 1 January 2022 | Commenced as per s. 53 |
S. 67(6)(a) deleted | Finance Act 2021 (45/2021), ss. 53, 53(a) | 1 January 2022 | Commenced as per s. 53 |
S. 68(6) inserted | Finance Act 2016 (18/2016), ss. 47(1)(a), 47(2) | 1 January 2017 | Commenced as per s. 47(2) |
S. 74(1)(c) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 13(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 74(1)(ca) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 13(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 74(2) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 12 | 6 February 2011 | Commenced on enactment |
S. 74(4) deleted | Finance Act 2021 (45/2021), ss. 53, 53(b) | 1 January 2022 | Commenced as per s. 53 |
S. 76(1) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 14 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(d) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) | |
S. 76(2) amended | Finance Act 2013 (No. 8 of 2013), s. 68(d) | 27 March 2013 | Commenced on enactment |
S. 76(2)(a)(i) substituted | Finance Act 2013 (No. 8 of 2013), s. 68(e) | 27 March 2013 | Commenced on enactment |
S. 76(2)(a)(i)(I) amended | Finance Act 2024 (43/2024), s. 82 | 12 November 2024 | Commenced on enactment |
S. 76(2)(b) substituted | Finance Act 2013 (No. 8 of 2013), s. 68(f) | 27 March 2013 | Commenced on enactment |
S. 76(2)(c) amended | Finance Act 2013 (No. 8 of 2013), s. 68(g) | 27 March 2013 | Commenced on enactment |
S. 76(3) amended | Finance Act 2013 (No. 8 of 2013), s. 68(h) | 27 March 2013 | Commenced on enactment |
S. 76(4)(a)(i) amended | Finance Act 2015, No. 52/2015, ss. 53(a) | 21 December 2015 | Commenced on enactment |
S. 77A inserted | Finance Act 2015 (No. 52 of 2015), ss. 53(b) | 21 December 2015 | Commenced on enactment |
S. 79(5) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(e)(i), (ii) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 80(1)(a) substituted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 8(a) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 80(1)(b) substituted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 8(b) | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 80(1)(b) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 63 | 1 May 2014 | Commenced as per s. 63 |
Finance Act 2013 (No. 8 of 2013), s. 72 | 1 May 2013 | Commenced as per s. 72 | |
S. 81(7) amended | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(c) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 82(2) substituted | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(f)(i) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 82(3)(a) amended | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(f)(ii) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 84(3) amended | Finance Act 2014 (No. 37 of 2014), s. 66(a)(iv) | 23 December 2014 | Commenced on enactment |
European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(f) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) | |
Finance Act 2012 (No. 9 of 2012), s. 89(a) | 31 March 2012 | Commenced on enactment | |
S. 84(3)(b) amended | Finance Act 2014 (No. 37 of 2014), s. 66(a)(i) | 23 December 2014 | Commenced on enactment |
S. 84(3)(c) amended | Finance Act 2014 (No. 37 of 2014), s. 66(a)(ii) | 23 December 2014 | Commenced on enactment |
S. 84(3)(d) inserted | Finance Act 2014 (No. 37 of 2014), s. 66(a)(iii) | 23 December 2014 | Commenced on enactment |
S. 85(4) inserted | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(g) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
S. 84(4)(a) amended | Finance Act 2014 (No. 37 of 2014), s. 66(b)(i) | 23 December 2014 | Commenced on enactment |
S. 84(4)(b) amended | Finance Act 2014 (No. 37 of 2014), s. 66(b)(ii) | 23 December 2014 | Commenced on enactment |
S. 84(4)(c) inserted | Finance Act 2014 (No. 37 of 2014), s. 66(b)(iii) | 23 December 2014 | Commenced on enactment |
S. 84(5) substituted | Finance Act 2012 (No. 9 of 2012), s. 89(b) | 31 March 2012 | Commenced on enactment |
S. 84(5) amended | Finance Act 2014 (No. 37 of 2014), s. 66(c) | 23 December 2014 | Commenced on enactment |
S. 84(6) inserted | Finance Act 2014 (No. 37 of 2014), s. 66(d) | 23 December 2014 | Commenced on enactment |
Part 9A (ss. 85A-85F) inserted | European Union (Value-Added Tax) Regulations 2023 (S.I. No. 650 of 2023), regs. 2, 3 | 1 January 2024 | European Union (Value-Added Tax) Regulations 2023 (S.I. No. 650 of 2023), reg. 2 |
Part 10 ch. 1 heading inserted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(g) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
Ss. 85G, 85H inserted | European Union (Value-Added Tax) (No. 2) Regulations 2023 (S.I. No. 651 of 2023), regs. 2, 3 | 1 January 2024 | European Union (Value-Added Tax) (No. 2) Regulations 2023 (S.I. No. 651 of 2023), reg. 2 |
S. 86(1) amended | Finance Act 2024 (43/2024), ss. 83, 83 | 1 January 2025 | Commenced as per s. 83 |
Finance (No. 2) Act 2023 (39/2023), ss. 62, 62 | 1 January 2024 | Commenced as per s. 62 | |
Finance Act 2022 (44/2022), ss. 56, 56 | 1 January 2023 | Commenced as per s. 56 | |
Finance Act 2021 (45/2021), ss. 54, 54 | 1 January 2022 | Commenced as per s. 54 | |
Finance Act 2020 (26/2020), ss. 40, 40 | 1 January 2021 | Commenced as per s. 40 | |
Finance Act 2014 (No. 37 of 2014), s. 67 | 1 January 2015 | Commenced as per s. 67 | |
Finance (No. 2) Act 2013 (No. 41 of 2013), s. 64 | 1 January 2014 | Commenced as per s. 64 | |
Finance Act 2013 (No. 8 of 2013), s. 73 | 1 January 2013 | Commenced as per s. 73 | |
S. 86(1) substituted | Finance Act 2016 (18/2016), ss. 47(1)(b)(i), 47(2) | 1 January 2017 | Commenced as per s. 47(2) |
S. 86(1A) inserted | Finance Act 2016 (18/2016), ss. 47(1)(b)(i), 47(2) | 1 January 2017 | Commenced as per s. 47(2) |
S. 86(2) amended | Finance Act 2016 (18/2016), ss. 47(1)(b)(ii), 47(2) | 1 January 2017 | Commenced as per s. 47(2) |
S. 86A inserted | Finance Act 2016 (18/2016), ss. 47(1)(c), 47(2) | 1 January 2017 | Commenced as per s. 47(2) |
S. 87(1) amended | Finance Act 2015 (No. 52 of 2015), ss. 57(a) | 21 December 2015 | Commenced on enactment |
Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(c)-(d) , 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) | |
S. 87(2A) inserted | Finance Act 2015 (No. 52 of 2015), s. 57(b) | 21 December 2015 | Commenced on enactment |
S. 87(4)(a) amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 5(a) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
S. 87(4)(a)(iii) amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 5(b) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
S. 87(4)(c) inserted | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 5(c) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
S. 87(14) substituted | Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(c), 5(a) | 27 March 2013 | Commenced on enactment |
S. 88(5) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 13 | 6 February 2011 | Commenced on enactment |
S. 91(16) inserted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(h) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
Part 10 ch. 2 (ss. 91A-91F) inserted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2, 3(i) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
Part 10 ch. 2 (ss. 91A-91F) title substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 15 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91A amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 16(a)-(h) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(c) | 1 January 2019 | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), reg. 2 | |
S. 91B(1)(a)(ii) substituted | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(d)(i) | 1 January 2019 | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), reg. 2 |
S. 91B(1)(b)(i) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91B(3)(f) substituted | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), regs. 2, 3(d)(ii) | 1 January 2019 | European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018), reg. 2 |
S. 91B(7)(a) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(b)(i) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91B(7)(a)(ii)(I) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(b)(ii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91B(10A) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(c) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91B(11) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 17(d) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91C(1) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91C(2) amended | Finance Act 2022 (44/2022), ss. 55(b) | 15 December 2022 | Commenced on enactment |
S. 91C(3) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(b)(i) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91C(3)(i) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(b)(ii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91C(4) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(c)(i) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91C(4)(i) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(c)(ii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91C(6)(b) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 18(d) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91D(1)(a) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(a)(i) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91D(1)(c)(i) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(a)(ii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91D(3)(d) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91D(4)(c), (d) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(c) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91D(7) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(d) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91D(8) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(e) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91D(11) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 19(f) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91E(1) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91E(2) amended | Finance Act 2022 (44/2022), s. 55(c) | 15 December 2022 | Commenced on enactment |
S. 91E(2) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91E(3) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(c)(i), (ii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91E(3)(i) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(c)(iii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91E(4) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(d) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91E(6) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(e) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91E(7) substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 20(f) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91F substituted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 21 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 91K(2) amended | Finance Act 2022 (44/2022), ss. 55(d)(i), (ii) | 15 December 2022 | Commenced on enactment |
S. 91G-91K inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 22 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Part 10 ch. 3 heading inserted above s. 92 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(j) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
Part 10 ch. 4 (s. 92A) inserted | Finance (No. 2) Act 2023 (39/2023), s. 61(a) | 18 December 2023 | Commenced on enactment |
Chapter 5 (ss. 92B-92D) inserted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 9 | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
S. 94(7)(e) deleted | Finance Act 2018 (30/2018), s. 44 | 19 December 2018 | Commenced on enactment |
S. 95(1)(a) amended | Finance Act 2011 (No. 6 of 2011), s. 57(a) | 6 February 2011 | Commenced on enactment |
S. 95(1)(b) amended | Finance Act 2011 (No. 6 of 2011), s. 57(a) | 6 February 2011 | Commenced on enactment |
S. 95(1)(c) inserted | Finance Act 2011 (No. 6 of 2011), s. 57(b) | 6 February 2011 | Commenced on enactment |
S. 95(4)(c) inserted | Finance Act 2013 (No. 8 of 2013), s. 68(i) | 27 March 2013 | Commenced on enactment |
S. 95(4)(c) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84, schedule, paras. 2(a), 5(a) | 18 December 2013 | Commenced on enactment |
S. 95(6A) inserted | Finance Act 2011 (No. 6 of 2011), s. 57(c) | 6 February 2011 | Commenced on enactment |
S. 95(8)(a) amended | Finance (No. 2) Act 2011 (No. 8 of 2011) s. 3(d) | 1 July 2011 | Commenced on enactment |
S. 95(12)(c) amended | Finance Act 2012 (No. 9 of 2012), s. 90 | 31 March 2012 | Commenced on enactment |
S. 97(3)(b) amended | Finance (No. 3) Act 2011 (No. 18 of 2011), ss. 4, 5(8), schedule 4 | 27 July 2011 | Commenced on enactment |
S. 101(6)(ba) inserted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 5 | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 101(6)(ba) deleted | Finance Act 2017 (41/2017), s. 58(e) | 25 December 2017 | Commenced on enactment |
S. 101(11)(c) amended | Finance Act 2021 (45/2021), s. 75(5)(b) and sch. part. 2 para. (a) | 21 December 2021 | Commenced on enactment |
S. 101(14) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 14 | 6 February 2011 | Commenced on enactment |
S. 101(14)(a) substituted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(k) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 101(14)(a)(i) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 23(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 101(14)(a)(ii) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 23(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 101(14)(a)(iii) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 23(c) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 102(3)(b) substituted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(l) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 102(3)(b) amended | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 3(d), table | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
S. 102(3)(b)(i) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 24(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 102(3)(b)(ii) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 24(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 102(3)(b)(iii) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 24(c) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 103(1) amended | Finance Act 2012 (No. 9 of 2012), s. 85(c) | 31 March 2012 | Commenced on enactment |
S. 103(2) amended | Finance Act 2012 (No. 9 of 2012), s. 85(d) | 31 March 2012 | Commenced on enactment |
S. 103(2A) inserted | Finance Act 2012 (No. 9 of 2012), s. 85(e) | 31 March 2012 | Commenced on enactment |
S. 103(2AA) inserted | Finance Act 2021 (45/2021), s. 55 | 21 December 2021 | Commenced on enactment |
S. 103(2B) inserted | Finance Act 2012 (No. 9 of 2012), s. 85(e) | 31 March 2012 | Commenced on enactment |
S. 104(2)(a) deleted | Finance Act 2018 (30/2018), ss. 45(1), 45(2) | 19 December 2018 | Commenced on enactment |
S. 104(2)(b) deleted | Finance Act 2018 (30/2018), ss. 45(1), 45(2) | 19 December 2018 | Commenced on enactment |
S. 104(2)(c) deleted | Finance Act 2018 (30/2018), ss. 45(1), 45(2) | 19 December 2018 | Commenced on enactment |
S. 105(2) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(f)(i), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
S. 105(3) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(f)(ii), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
S. 105(6)(b) amended | Finance Act 2012 (No. 9 of 2012), ss. 128(4), 128(5) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
Part 13, Chapter 1A chapter heading inserted | Finance Act 2014 (No. 37 of 2014), s. 68(a) | 23 December 2014 | Commenced on enactment |
S. 108(7) amended | Finance Act 2022 (44/2022), ss. 57(a)(i) | 15 December 2022 | Commenced on enactment |
S. 108(7) inserted | Finance Act 2019 (45/2019), ss. 54, 76(9) | 22 December 2019 | Commenced on enactment |
S. 108(8) substituted | Finance Act 2022 (44/2022), ss. 57(a)(ii) | 15 December 2022 | Commenced on enactment |
S. 108(8) inserted | Finance Act 2019 (45/2019), ss. 54, 76(9) | 22 December 2019 | Commenced on enactment |
S. 108A inserted | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 65(a) | 18 December 2013 | Commenced on enactment |
S. 108B inserted | Finance Act 2014 (No. 37 of 2014), s. 68(b) | 23 December 2014 | Commenced on enactment |
s. 108C inserted | Finance Act 2014 (No. 37 of 2014), s. 69(1) | 23 December 2014 | Commenced on enactment |
S. 108D inserted | Finance Act 2015 (No. 52 of 2015), s. 58 | 21 December 2015 | Commenced on enactment |
S. 109(2) amended | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(d) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 109A inserted | Finance Act 2020 (26/2020), ss. 41(b), 76(9) | 19 December 2020 | Commenced on enactment |
S. 110(2)(a) substituted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(e) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 110(2)(c) substituted | Finance Act 2015 (No. 52 of 2015), s. 59 | 21 December 2015 | Commenced on enactment |
S. 111(1)(a) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 25 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Finance Act 2020 (26/2020), ss. 41(c)(i), 76(9) | 19 December 2020 | Commenced on enactment | |
Finance Act 2014 (No. 37 of 2014), s. 69(2)(b) | 23 December 2014 | Commenced on enactment | |
S. 111(1)(c) amended | Finance Act 2012 (No. 9 of 2012), s. 91(a) | 31 March 2012 | Commenced on enactment |
S. 111(1)(d) inserted | Finance Act 2012 (No. 9 of 2012), s. 91(b) | 31 March 2012 | Commenced on enactment |
S. 111(1)(i) substituted | Finance Act 2012 (No. 9 of 2012), s. 91(c) | 31 March 2012 | Commenced on enactment |
S. 111(1)(i)(I) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 25 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Finance Act 2020 (26/2020), ss. 41(c)(ii), 76(9) | 19 December 2020 | Commenced on enactment | |
Finance Act 2014 (No. 37 of 2014), s. 69(2)(c) | 23 December 2014 | Commenced on enactment | |
S. 111(2) substituted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(f)(i) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 111(2)(a) amended | Finance Act 2014 (No. 37 of 2014), s. 70 | 23 December 2014 | Commenced on enactment |
S. 111(3) substituted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(f)(i) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 111(4) inserted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(f)(ii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 113(4) amended | Finance Act 2021 (45/2021), s. 75(5)(b) and sch. part. 2 para. (b) | 21 December 2021 | Commenced on enactment |
S. 114 application restricted | T axes Consolidation Act 1997 (39/1997), s. 1080A(3)(s) inserted by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 6 | 1 August 2020 | Commenced on enactment |
S. 114(1) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(m) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 114A application restricted | T axes Consolidation Act 1997 (39/1997), s. 1080A(3)(t) inserted by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 6 | 1 August 2020 | Commenced on enactment |
S. 114A inserted | Finance Act 2012 (No. 9 of 2012), s. 92 | 31 March 2012 | Commenced on enactment |
S. 114B inserted | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 4 | 1 August 2020 | Commenced on enactment |
S. 114B(1) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(a) | 2 June 2022 | Commenced on enactment |
Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 11(a)(i)-(iv) | 19 July 2021 | Commenced on enactment | |
S. 114B(1A) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(b) | 2 June 2022 | Commenced on enactment |
S. 114B(1B) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(b) | 2 June 2022 | Commenced on enactment |
S. 114B(2) amended | Finance Act 2020 (26/2020), s. 74 and sch. paras. 4, 6(a) | 19 December 2020 | Commenced on enactment |
S. 114B(5) substituted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 8(c) | 2 June 2022 | Commenced on enactment |
S. 114B(7) deleted | Finance Act 2024 (43/2024), s. 109(a) | 12 November 2024 | Commenced on enactment |
S. 114B(8) substituted | Finance Act 2024 (43/2024), s. 109(b) | 12 November 2024 | Commenced on enactment |
Finance Act 2020 (26/2020), ss. 67(a), 76(9) | 19 December 2020 | Commenced on enactment | |
S. 114B(9) deleted | Finance Act 2020 (26/2020), ss. 67(b), 76(9) | 19 December 2020 | Commenced on enactment |
S. 114B(10) substituted | Finance Act 2024 (43/2024), s. 109(c) | 12 November 2024 | Commenced on enactment |
Finance Act 2020 (26/2020), ss. 67(c), 76(9) | 19 December 2020 | Commenced on enactment | |
S. 114B(11) deleted | Finance Act 2020 (26/2020), ss. 67(d), 76(9) | 19 December 2020 | Commenced on enactment |
S. 114B(15) deleted | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 11(b) | 19 July 2021 | Commenced on enactment |
S. 115(1) substituted | Finance Act 2014 (No. 37 of 2014), s. 69(2)(d) | 23 December 2014 | Commenced on enactment |
S. 115(1) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(n) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
Finance Act 2011 (No. 6 of 2011), s. 58(a) | 6 February 2011 | Commenced on enactment | |
S. 115(1)(c) inserted | Finance Act 2020 (26/2020), ss. 41(d)(i), 76(9) | 19 December 2020 | Commenced on enactment |
S. 115(1)(d) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 26 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 115(1A) inserted | Finance Act 2021 (45/2021), s. 51(b) | 21 December 2021 | Commenced on enactment |
S. 115(1B) inserted | Finance Act 2021 (45/2021), s. 51(b) | 21 December 2021 | Commenced on enactment |
S. 115(1C) inserted | Finance Act 2024 (43/2024), s. 84 | 12 November 2024 | Commenced on enactment |
S. 115(3A) inserted | Finance Act 2016 (18/2016), ss. 47(1)(d), 47(2) | 1 January 2017 | Commenced as per s. 47(2) |
S. 115(5A) inserted | Finance Act 2022 (44/2022), ss. 57(b) | 15 December 2022 | Commenced on enactment |
S. 115(7A) inserted | Finance Act 2011 (No. 6 of 2011), s. 58(b) | 6 February 2011 | Commenced on enactment |
S. 115(7B) inserted | Finance Act 2012 (No. 9 of 2012), s. 93 | 31 March 2012 | Commenced on enactment |
S. 115(8A) inserted | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 65(b) | 18 December 2013 | Commenced on enactment |
S. 115(8B) inserted | Finance Act 2014 (No. 37 of 2014), s. 68(c) | 23 December 2014 | Commenced on enactment |
S. 115(8C) inserted | Finance Act 2020 (26/2020), ss. 41(d)(ii), 76(9) | 19 December 2020 | Commenced on enactment |
S. 116(1A) inserted | Finance Act 2014 (No. 37 of 2014), s. 69(2)(e) | 23 December 2014 | Commenced on enactment |
S. 116(1B) inserted | Finance Act 2020 (26/2020), ss. 41(e), 76(9) | 19 December 2020 | Commenced on enactment |
S. 116(1C) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 27 | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 116(12) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 15 | 6 February 2011 | Commenced on enactment |
S. 116(15A) inserted | Finance Act 2016 (18/2016), ss. 56(2), 56(4) | 25 December 2016 | Commenced on enactment |
S. 116(22) amended | Finance Act 2017 (41/2017), s. 58(f) | 25 December 2017 | Commenced on enactment |
S. 116(24) inserted | Finance Act 2021 (45/2021), s. 76 | 21 December 2021 | Commenced on enactment |
S. 116A inserted | Finance Act 2021 (45/2021), s. 75(2) | 21 December 2021 | Commenced on enactment |
S. 116A(1) amended | Finance Act 2022 (44/2022), s. 88(a) | 15 December 2022 | Commenced on enactment |
S. 116A(9) substituted | Finance Act 2022 (44/2022), s. 88(b) | 15 December 2022 | Commenced on enactment |
S. 118 repealed | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 78(1)(c) | 18 December 2013 | Commenced on enactment |
S. 119(1) amended | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(g)(i) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 119(2) substituted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(g)(ii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 119(4) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 16 | 6 February 2011 | Commenced on enactment |
Ss. 119(4), 119(5), 119(6), 119(7) deleted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), schedule 2, pt. 4, s. 4(g)(iii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016), art. 2 |
S. 120(4) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 120(6)(c) amended | Finance (No. 2) Act 2023 (39/2023), ss. 60(2)(a) | 18 December 2023 | Commenced on enactment |
S. 120(6)(d) deleted | Finance (No. 2) Act 2023 (39/2023), ss. 60(2)(b) | 18 December 2023 | Commenced on enactment |
S. 120(7) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(i) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(i) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 120(7)(a) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(ii) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(ii) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 120(7)(aa), (ab) inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(iii) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
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) | Not yet commenced. Commencement order required under s. 2(1)(f) | |
S. 120(7)(b) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(iv) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(iv) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 120(7)(c) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(a)(vi) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(a)(v) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
S. 120(8)(g)(iv) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 61(a) | 18 December 2013 | Commenced on enactment |
S. 120(8)(h) inserted | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 61(b) | 18 December 2013 | Commenced on enactment |
S. 120(9)(b)(iii) amended | Finance Act 2013 (No. 8 of 2013), s. 74(a) | 27 March 2013 | Commenced on enactment |
S. 120(9)(b)(iv) amended | Finance Act 2013 (No. 8 of 2013), s. 74(b) | 27 March 2013 | Commenced on enactment |
S. 120(9)(b)(v) inserted | Finance Act 2013 (No. 8 of 2013), s. 74(c) | 27 March 2013 | Commenced on enactment |
S. 120(10)(h) amended | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(o)(i) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 120(10)(i) inserted | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), regs. 2(1), 3(o)(ii) | 1 January 2015 | European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 2(1) |
S. 120(10)(i) amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(b)(i) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 120(10)(j) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(b)(ii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 120(10)(k) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 28(b)(ii) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
S. 120(10)(k) amended | Finance (No. 2) Act 2023 (39/2023), ss. 61(b)(i) | 18 December 2023 | Commenced on enactment |
S. 120(10)(l) inserted | Finance (No. 2) Act 2023 (39/2023), ss. 61(b)(ii) | 18 December 2023 | Commenced on enactment |
S. 120(13A) inserted | Finance Act 2017 (41/2017), s. 57(a) | 25 December 2017 | Commenced on enactment |
S. 120(15)(a) inserted | Finance Act 2020 (26/2020), ss. 45(a), 76(9) | 19 December 2020 | Commenced on enactment |
S. 120(17)(b) amended | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 66(b) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019), ss. 2(1)(f), 59(b) | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 17(a) | 6 February 2011 | Commenced on enactment | |
S. 120(17)(c) deleted | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 17(b) | 6 February 2011 | Commenced on enactment |
S. 120(18)(a) deleted | Finance Act 2017 (41/2017), s. 58(g) | 25 December 2017 | Commenced on enactment |
Sch. 1, part 1, para. 1 substituted | Finance Act 2011 (No. 6 of 2011), s. 60(1)(a), (2)(a) | 1 January 2011 | Commenced as per s. 60(2)(b) |
Sch. 1, part 1, para. 2(3) substituted | Finance Act 2022 (44/2022), s. 58 | 15 December 2022 | Commenced on enactment |
Sch. 1, part 1, para 3(1) substituted | Finance Act 2022 (44/2022), s. 59 | 15 December 2022 | Commenced on enactment |
Sch. 1, part 1, para. 3(4) substituted | Finance Act 2014 (No. 37 of 2014), s. 71(1)(a), (4) | 23 December 2014 | Commenced on enactment |
Sch. 1, part 1, para. 3(5) substituted | Finance Act 2011 (No. 6 of 2011), s. 60(1)(b) | 6 February 2011 | Commenced on enactment |
Sch. 1, part 1, para. 4(2) amended | Finance Act 2019 (45/2019), ss. 74(a), schedule, para. 2(b), 74(b), schedule, para. 6 | 22 December 2019 | Commenced on enactment |
Sch. 1, part 1, para. 4(2A) inserted | Finance Act 2014 (No. 37 of 2014), s. 71(1)(b) | 23 December 2014 | Commenced on enactment |
Sch. 1, part 1, para. 4(3) substituted | Finance Act 2017 (41/2017), s. 57(b) | 25 December 2017 | Commenced on enactment |
Finance Act 2015 (No. 52 of 2015), ss. 54(b)(i) | 21 December 2015 | Commenced on enactment | |
Sch. 1, part 1, para. 4(4) inserted | Finance Act 2015 (No. 52 of 2015), ss. 54(b)(ii) | 21 December 2015 | Commenced on enactment |
Sch. 1, part 1, para. 4(4) amended | Finance Act 2017 (41/2017), s. 58(h) | 25 December 2017 | Commenced on enactment |
Sch. 1, part 1, para. 5(3) substituted | Finance Act 2013 (No. 8 of 2013), ss. 75(1)(a), 75(3) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 6(1)(a) amended | Finance (No. 2) Act 2023 (39/2023), s. 63 | 18 December 2023 | Commenced on enactment |
Sch. 1, part 2, para. 6(1)(a) substituted | Finance Act 2022 (44/2022), s. 54(b) | 15 December 2022 | Commenced on enactment |
Sch. 1, part 2, para. 6(1)(d) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 18(a) | 6 February 2011 | Commenced on enactment |
Sch. 1, part 2, para. 6(1)(e) amended | Finance Act 2014 (No. 37 of 2014), s. 71(1)(c)(i) | 23 December 2014 | Commenced on enactment |
Sch. 1, part 2, para. 6(1)(g) deleted | Finance Act 2013 (No. 8 of 2013), s. 75(1)(b) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 6(1)(i) amended | Finance Act 2013 (No. 8 of 2013), s. 75(1)(c) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 6(2) amended | Finance Act 2013 (No. 8 of 2013), s. 75(1)(d) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 6(2)(aa) inserted | Finance Act 2013 (No. 8 of 2013), s. 75(1)(e) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 6(2)(e) substituted | Finance Act 2022 (44/2022), s. 61(1), 61(2) | 1 March 2023 | Commenced as per s. 61(2) |
Sch. 1, part 2, para. 6(2)(ea) inserted | Finance Act 2013 (No. 8 of 2013), s. 75(1)(f) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 6(2)(eb) inserted | Finance Act 2014 (No. 37 of 2014), ss. 71(1)(c)(ii), 71(4) | 23 December 2014 | Commenced on enactment |
Sch. 1, part 2, para. 6(2)(ec) inserted | Finance Act 2022 (44/2022), s. 60 | 15 December 2022 | Commenced on enactment |
Sch. 1, part 2, para 6(2)(ed) amended | Finance Act 2024 (43/2024), s. 85(a), (b) | 12 November 2024 | Commenced on enactment |
Sch. 1, part 2, para. 6(2)(ed) inserted | Finance Act 2022 (44/2022), s. 60 | 15 December 2022 | Commenced on enactment |
Sch. 1, part 2, para. (6)(2)(ed) amended | Finance (No. 2) Act 2023 (39/2023), s. 100(a) & schedule para. 4, s. 100(b) & sch. para. 7(a) | 18 December 2023 | Commenced on enactment |
Sch. 1, part 2, para. 6(2)(f) inserted | Finance Act 2013 (No. 8 of 2013), s. 75(1)(g) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 6(4) amended | Finance Act 2013 (No. 8 of 2013), ss. 105(a), 105(b), schedule 2 paras. 3(d), 5(a) | 27 March 2013 | Commenced on enactment |
Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 18(b) | 6 February 2011 | Commenced on enactment | |
Sch. 1, part 2, para. 7 substituted | Finance Act 2013 (No. 8 of 2013), s. 75(1)(h) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 7(2) deleted | Finance Act 2022 (44/2022), s. 62 | 15 December 2022 | Commenced on enactment |
Sch. 1, part 2, para. 8(1) substituted | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(g)(i), 4(b) | 1 January 2012 | Commenced on enactment |
Sch. 1, part 2, para. 8(2) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(g)(ii), 4(b) | 1 January 2012 | Commenced on enactment |
Sch. 1, part 2, para. 10(1) substituted | Finance Act 2011 (No. 6 of 2011), s. 60(1)(c), (2)(b) | 1 August 2015 | Finance Act 2011 (Section 60(1)(c)) (Commencement) Order 2015 (S.I. No. 131 of 2015), art. 2 |
Sch. 1, part 2, para. 10(1A) inserted | Finance Act 2011 (No. 6 of 2011), s. 60(1)(c), (2)(b) | 1 August 2015 | Finance Act 2011 (Section 60(1)(c)) (Commencement) Order 2015 (S.I. No. 131 of 2015), art. 2 |
Sch. 1, part 2, para. 10(1B), (1C) inserted | Finance Act 2015 (No. 52 of 2015), s. 60 | 21 December 2015 | Commenced on enactment |
Sch. 1, part 2, para. 11(1) amended | Finance (No. 2) Act 2023 (39/2023), s. 64(a) | 18 December 2023 | Commenced on enactment |
Sch. 1, part 2, para. 11(1)(b) substituted | Finance (No. 2) Act 2023 (39/2023), s. 64(b) | 18 December 2023 | Commenced on enactment |
Sch. 1, part 2, para. 11(1)(b) amended | Finance Act 2020 (26/2020), ss. 45(b), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 1, part 2, para. 11(1)(c) amended | Finance Act 2013 (No. 8 of 2013), ss. 75(1)(i), 75(3) | 27 March 2013 | Commenced on enactment |
Sch. 1, part 2, para. 13 substituted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(g) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
Sch. 1, part 2, para. 14(2) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 67 | 1 January 2014 | Commenced as per s. 67 |
Sch. 1, part 2, para. 15 inserted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(h) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
Sch. 1, part 2, para. 15(1A) inserted | Finance Act 2021 (45/2021), s. 56(1)(a) | 21 December 2021 | Commenced on enactment |
Sch. 1, part 2, para. 15(3) inserted | Finance Act 2020 (26/2020), ss. 42(1)(b), 42(2) | 1 July 2022 | Commenced as per s. 42(2) |
Sch. 2, part 1, para. 1(1) substituted | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), regs. 2, 3(h) | 1 January 2020 | European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019), reg. 2 |
Sch. 2, part 1, para. 1(5) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 29(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Sch. 2, part 1, para. 2(3) inserted | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 29(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Sch. 2, pt. 1, para. 4(1), (6) deleted | Finance Act 2024 (43/2024), ss. 86, 86(a) | 1 January 2025 | Commenced as per s. 86 |
Sch. 2, part 1, para. 4(2A) inserted | Finance Act 2020 (26/2020), ss. 46(a)(i)(I), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 2, part 1, para. 5(1) substituted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(i) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
Sch. 2, part 1, para. 5(1A) inserted | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), regs. 1(2), 4(i) | 1 January 2011 | European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010), reg. 1(2) |
Sch. 2, part 1, para. 5(1B) inserted | Finance Act 2020 (26/2020), ss. 42(1)(c)(i), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 2, part 1, para. 5(1C) inserted | Finance Act 2020 (26/2020), ss. 42(1)(c)(ii), 42(2) | 1 July 2022 | Commenced as per s. 42(2) |
Sch. 2, part 1, para. 5(1D) inserted | Finance Act 2020 (26/2020), ss. 42(1)(c)(ii), 42(2) | 1 July 2022 | Commenced as per s. 42(2) |
Sch. 2, part 1, para. 5(1E) inserted | Finance Act 2021 (45/2021), s. 56(1)(b)(i) | 21 December 2021 | Commenced on enactment |
Sch. 2, part 1, para. 6(2)(c) deleted | Finance Act 2024 (43/2024), ss. 86, 86(b) | 1 January 2025 | Commenced as per s. 86 |
Sch. 2, part 1, para. 6(2)(d) substituted | Finance Act 2020 (26/2020), ss. 46(a)(i)(II), 76(9) | 19 December 2020 | Commenced on enactment |
Finance Act 2014 (No. 37 of 2014), s. 71(2)(a)(i) | 23 December 2014 | Commenced on enactment | |
Sch. 2, part 1, para. 6(2)(da), 6(2)(db) inserted | Finance Act 2014 (No. 37 of 2014), s. 71(2)(a)(ii) | 23 December 2014 | Commenced on enactment |
Sch. 2, part 2 amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 6 | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
Sch. 2, part 2, para. 8(1) amended | Finance Act 2024 (43/2024), ss. 87, 87(a), (b) | 1 January 2025 | Commenced as per s. 87 |
Finance Act 2022 (44/2022), s. 63 | 15 December 2022 | Commenced on enactment | |
Finance Act 2014 (No. 37 of 2014), s. 71(2)(b) | 23 December 2014 | Commenced on enactment | |
Finance Act 2012 (No. 9 of 2012) s. 94 | 31 March 2012 | Commenced on enactment | |
Sch. 2, part 2, para. 8(1)(a) substituted | Finance Act 2020 (26/2020), ss. 43(b)(i), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 2, part 2, para. 8(1)(b) amended | Finance Act 2020 (26/2020), ss. 43(b)(ii), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 2, part 2, para. 8(1)(c) amended | Finance Act 2020 (26/2020), ss. 43(b)(iii), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 2, part 2, para. 8(1)(d) inserted | Finance Act 2020 (26/2020), ss. 43(b)(iv), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 2, part 2, para. 9 amended | Finance (No. 2) Act 2023 (39/2023), ss. 65, 65(a)(i) | 18 December 2023 | Commenced on enactment |
Finance Act 2022 (44/2022), s. 64, 64(a)(i)(I) | 1 January 2023 | Commenced as per s. 64 | |
Sch. 2, part 2, para. 9(a) amended | Finance Act 2022 (44/2022), s. 64, 64(a)(i)(II) | 1 January 2023 | Commenced as per s. 64 |
Sch. 2, part 2, para. 9A inserted | Finance Act 2022 (44/2022), s. 64, 64(a)(ii) | 1 January 2023 | Commenced as per s. 64 |
Sch. 2, part 2, para. 9A substituted | Finance (No. 2) Act 2023 (39/2023), ss. 65, 65(a)(ii) | 18 December 2023 | Commenced on enactment |
Sch. 2, part 2, para. 11(1) substituted | Finance Act 2022 (44/2022), s. 64, 64(a)(iii)(I) | 1 January 2023 | Commenced as per s. 64 |
Sch. 2, part 2, para. 11(3)(ba) inserted | Finance Act 2022 (44/2022), s. 64, 64(a)(iii)(II)(A) | 1 January 2023 | Commenced as per s. 64 |
Sch. 2, part 2, para. 11(3)(d) amended | Finance Act 2022 (44/2022), s. 64, 64(a)(iii)(II)(B) | 1 January 2023 | Commenced as per s. 64 |
Sch. 2, part 2, para. 11(4) inserted | Finance Act 2020 (26/2020), ss. 44(a), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 2, part 2 para. 11(4)(a)(ii) amended | Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2022 (S.I. No. 665 of 2022), arts. 2, 3 | 1 January 2022 | Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2022 (S.I. No. 665 of 2022), arts. 3 |
Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021), art. 2 | 30 April 2021 | Commenced on enactment | |
Sch. 2, part 2, para. 11(5)(a) substituted | Finance Act 2023 (11/2023), ss. 5(b), 5(b) | 15 May 2023 | Commenced on enactment |
Sch. 2, part 2, para. 11(5) inserted | Finance Act 2021 (45/2021), s. 56(1)(b)(ii) | 21 December 2021 | Commenced on enactment |
Sch. 2, part 2, para. 13(3) substituted | Finance Act 2022 (44/2022), s. 64, 64(a)(iv) | 1 January 2023 | Commenced as per s. 64 |
Sch. 2, part 2, para. 13(4) deleted | Finance Act 2020 (26/2020), ss. 46(a)(ii), 46(a)(ii) | 1 January 2022 | Commenced as per s. 46(a)(ii) |
Sch. 2, part 2, para. 14 inserted | Finance Act 2023 (11/2023), ss. 5(c), 5(c)(i) | 15 May 2023 | Commenced on enactment |
Sch. 2, part 2, para. 14 amended | Finance (No. 2) Act 2023 (39/2023), ss. 66 | 18 December 2023 | Commenced on enactment |
Sch. 3, part 1, para. 1(1) amended | Finance Act 2020 (26/2020), ss. 43(c)(i), 76(9) | 19 December 2020 | Commenced on enactment |
Finance Act 2012 (No. 9 of 2012) ss. 95(1)(a)-(b), 95(2) | 31 March 2012 | Commenced on enactment | |
Sch. 3 part 2 para. 3(1) substituted | Finance Act 2020 (26/2020), ss. 43(c)(ii)(I), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 3 part 2 para. 3(2) deleted | Finance Act 2020 (26/2020), ss. 43(c)(ii)(II), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 3 part 2 para. 3A inserted | Finance Act 2019 (45/2019), ss. 55, 55 | 1 January 2020 | Commenced as per s. 55 |
Sch. 3 part 2 para. 5A inserted | Finance Act 2020 (26/2020), ss. 46(b)(i), 46(b)(i) | 1 January 2021 | Commenced as per s. 46(b)(i) |
Sch. 3 part 2 para. 5A deleted | Finance Act 2022 (44/2022), s. 64, 64(b)(i) | 1 January 2023 | Commenced as per s. 64 |
Sch. 3 part 2 para. 7(a) amended | Finance Act 2022 (44/2022), s. 64, 64(b)(ii) | 1 January 2023 | Commenced as per s. 64 |
Sch. 3 part 2 para. 7A substituted | Finance (No. 2) Act 2023 (39/2023), ss. 65, 65(b) | 18 December 2023 | Commenced on enactment |
Sch. 3 part 2 para. 7A inserted | Finance Act 2018 (30/2018), ss. 43, 43(b) | 1 January 2019 | Commenced as per s. 43 |
Sch. 3 part 2 para. 7A amended | Finance Act 2022 (44/2022), s. 64, 64(b)(iii) | 1 January 2023 | Commenced as per s. 64 |
Sch. 3 part 2 para. 8(3) substituted | Finance Act 2020 (26/2020), ss. 46(b)(ii), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 3 part 2 para. 8(4) substituted | Finance Act 2012 (No. 9 of 2012) ss. 95(1)(c), 95(2) | 31 March 2012 | Commenced on enactment |
Sch. 3 part 2 para. 8(5) inserted | Finance Act 2012 (No. 9 of 2012) ss. 95(1)(c), 95(2) | 31 March 2012 | Commenced on enactment |
Sch. 3 part 2 para. 9(1) amended | Finance Act 2024 (43/2024), ss. 88, 88(a)(i) | 1 January 2025 | Commenced as per s. 88 |
Finance Act 2023 (11/2023), ss. 5(c), 5(c)(ii) | 15 May 2023 | Commenced on enactment | |
Sch. 3 part 2 para. 10(2) substituted | Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(c)(i), 66(2) | 18 December 2013 | Commenced on enactment |
Sch. 3 part 2 para. 11 substituted | Finance Act 2020 (26/2020), ss. 45(c), 76(9) | 19 December 2020 | Commenced on enactment |
Sch. 3 part 2 para. 11(a) amended | Finance Act 2013 (No. 8 of 2013), ss. 75(2)(a), 75(3) | 27 March 2013 | Commenced on enactment |
Sch. 3 part 2 para. 12(1) subsituted | Finance Act 2013 (No. 8 of 2013), ss. 75(2)(b), 75(3) | 27 March 2013 | Commenced on enactment |
Sch. 3 part 2 para. 12(1A) inserted | Finance Act 2013 (No. 8 of 2013), ss. 75(2)(c), 75(3) | 27 March 2013 | Commenced on enactment |
Sch. 3 part 2 paras. 12(2), 12(3) deleted | Finance Act 2014 (No. 37 of 2014), ss. 71(3)(a), 71(4) | 23 December 2014 | Commenced on enactment |
Sch. 3 part 2 para. 12A inserted | Finance Act 2024 (43/2024), ss. 88, 88(a)(ii) | 1 January 2025 | Commenced as per s. 88 |
Sch. 3 part 2A (para. 13A) inserted | Finance Act 2012 (No. 9 of 2012) ss. 95(3), 95(4) | 31 March 2012 | Commenced on enactment |
Sch. 3 part 2A amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 7(a) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
Sch. 3 part 2B (para. 13B) inserted | Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 66(1)(c)(ii), 66(2) | 18 December 2013 | Commenced on enactment |
Sch. 3 part 2B amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(b) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
Sch. 3 part 3 amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(c) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
Sch. 3 part 4 amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(d) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
Sch. 3 part 4 para. 15(2) amended | Finance Act 2024 (43/2024), ss. 88, 88(b) | 1 January 2025 | Commenced as per s. 88 |
Sch. 3 part 4 para. 16(2) amended | Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84, schedule, para. 2(b), 5(a) | 18 December 2013 | Commenced on enactment |
Sch. 3 part 4 para. 17(3)(a) substituted | Finance Act 2017 (41/2017), s. 58(i) | 25 December 2017 | Commenced on enactment |
Sch. 3 part 4 para. 17(3)(aa) inserted | Finance Act 2017 (41/2017), s. 58(i) | 25 December 2017 | Commenced on enactment |
Sch. 3 part 4 para. 17(4) substituted | Finance Act 2014 (No. 37 of 2014), s. 71(3)(b) | 23 December 2014 | Commenced on enactment |
Sch. 3 part 4 para. 17(4) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(h)(i), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
Sch. 3 part 4 para. 21(1) substituted | Finance Act 2017 (41/2017), s. 56 | 1 January 2018 | Commenced as per s. 56 |
Sch. 3 part 4 para. 21(3) amended | Finance Act 2011 (No. 6 of 2011), s. 61, schedule 2, para. 19 | 6 February 2011 | Commenced on enactment |
Sch. 3 part 4 para. 21(5) amended | Finance Act 2017 (41/2017), s. 58(j) | 25 December 2017 | Commenced on enactment |
Sch. 3 part 5 amended | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), sch. 7(e) | 1 January 2025 | European Union (Value-added Tax) Regulations 2024 (S.I. No. 725 of 2024), reg. 2 |
Sch. 3 part 5 para. 22(1) amended | Finance Act 2012 (No. 9 of 2012), s. 138, schedule 6, paras. 3(h)(ii), 4(b) | 31 March 2012 | Commenced as per s. 138(b), sch. 6 para. 4(b) |
Sch. 4 part 1 amended | Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(e)(i), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) |
Sch. 4 part 2 amended | Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 3(e)(ii), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) |
Sch. 9 inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 67 | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
Sch. 9 part 1 amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 30(a) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Sch. 9 part 2 amended | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), regs. 2, 30(b) | 1 July 2021 | European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 2 |
Sch. 9 part 3 inserted | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025), reg. 10 | 6 March 2025 | European Union (Value-Added Tax) Regulations 2025 (S.I. No. 69 of 2025) |
SIs made under the Act
Section | SIs made under the Act |
---|---|
S. 46(5) | Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2022 (S.I. No. 665 of 2022) |
Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021) | |
S. 57 | Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020) |
S. 58 | Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020) |
S. 86A(1) | Value-added Tax (Restriction of Flat-rate Addition) Order 2025 (S.I. No. 327 of 2025) |
S. 103 | Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) (Amendment) Order 2021 (S.I. No. 713 of 2021) |
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 Regulations 2010 (Regulation 37) (Amendment) Regulations 2020 (S.I. No. 737 of 2020) |
Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020) | |
Value-Added Tax Regulations 2010 (Regulation 34A) (Amendment) Regulations 2020 (S.I. No. 735 of 2020) | |
Value-Added Tax Regulations 2010 (Regulation 14A) (Amendment) Regulations 2020 (S.I. No. 734 of 2020) | |
Value-Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012) | |
Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010) | |
S. 120(10)(I) | Value-Added Tax Regulations 2010 (Regulation 34B) (Amendment) Regulations 2024 (S.I. No. 31 of 2024) |
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) |