Irish Statute Book

Updated to 26 September 2025 (Act No. 10 of 2025 and S.I. No. 416 of 2025)

All effects below are reflected in the most recent Revised Act.

Value-Added Tax Consolidation Act 2010
No. 31 of 2010

Commencement
Amendments and other effects
SIs made under the Act

Commencement

Section	Commencement Date	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 Date	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)

Updated to 26 September 2025 (Act No. 10 of 2025 and S.I. No. 416 of 2025)

Value-Added Tax Consolidation Act 2010No. 31 of 2010

Contents

Commencement

Amendments and other effects

SIs made under the Act

Value-Added Tax Consolidation Act 2010
No. 31 of 2010