Value-Added Tax Consolidation Act 2010
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. ]
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).