Value-Added Tax Consolidation Act 2010
F232[Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
F233[91F.—(1) 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.
(2) The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the schemes contained in sections 91G to 91K.]]
Annotations
Amendments:
F232
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).
F233
Substituted (1.07.2021) by European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 21, in effect as per reg. 2.