Value-Added Tax Consolidation Act 2010

91F

F146 [ Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services

91F . The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the non-Union scheme or the Union scheme, as the case may be. ]

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F146

Inserted (1.01.2015) by European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014), reg. 3(i), in effect as per reg. 2(1).