Value-Added Tax Consolidation Act 2010


Number 31 of 2010


VALUE-ADDED TAX CONSOLIDATION ACT 2010

REVISED

Updated to 15 May 2023


This Revised Act is an administrative consolidation of the Value-Added Tax Consolidation Act 2010. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including the Finance Act 2023 (11/2023), enacted 15 May 2023, and all statutory instruments up to and including the Planning and Development (Section 181) Regulations 2023 (S.I. No. 243 of 2023), made 16 May 2023, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 31 of 2010


VALUE-ADDED TAX CONSOLIDATION ACT 2010

REVISED

Updated to 15 May 2023


Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.

Related legislation

Value-Added Tax Acts: this Act is one of a group of Acts included in this collective citation, to be construed together as one (Finance (No. 3) Act 2011 (18/2011), s. 5(7)). The Acts in this group are:

Value-Added Tax Consolidation Act 2010 (31/2010)

Finance Act 2011 (67/2011), part 3

Finance (No. 2) Act 2011 (8/2011), s. 3

Finance (No. 3) Act 2011 (18/2011), s. 1 and sch. 1, in so far as they relate to value-added tax, and s. 4 and sch. 4

The following Acts are also to be construed together with the Value-Added Tax Acts. In accordance with Value-Added Tax Consolidation Act 2010, s. 2(5), references in any other enactment to the “Value-Added Tax Acts” mean this Act and every enactment which is to be read together with this Act.

Finance Act 2011 (6/2011), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2012 (9/2012), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2013 (8/2013), part 3 and part 6, insofar as it relates to value-added tax

Finance (No. 2) Act 2013 (41/2013), part 3 and part 5, insofar as it relates to value-added tax

Finance Act 2014 (37/2014), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2015 (52/2015), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2016 (18/2016), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2017 (41/2017), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2018 (30/2018), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2019 (45/2019), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2020 (26/2020), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2021 (45/2021), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2022 (44/2022), part 3 and part 6, insofar as it relates to value-added tax

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Finance Act 2023 (11/2023)

Finance Act 2022 (44/2022)

Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022)

Finance Act 2021 (45/2021)

Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021)

Finance Act 2020 (26/2020)

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020)

Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020)

Finance Act 2019 (45/2019)

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019)

Finance Act 2018 (30/2018)

Finance Act 2017 (41/2017)

Finance Act 2016 (18/2016)

Finance (Tax Appeals) Act 2015 (59/2015)

Finance Act 2015 (52/2015)

Finance Act 2014 (37/2014)

Finance Act 2013 (8/2013)

Energy (Miscellaneous Provisions) Act 2012 (3/2012)

Finance Act 2012 (9/2012)

Local Government (Household Charge) Act 2011 (36/2011)

Finance (No. 3) Act 2011 (18/2011)

Finance (No. 2) Act 2011 (8/2011)

Finance Act 2011 (6/2011)

Sea-Fisheries and Maritime Jurisdiction Act 2006 (8/2006)

All Acts up to and including Finance Act 2023 (11/2023), enacted 15 May 2023, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2022(S.I. No. 665 of 2022)

Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) (Amendment) Order 2021 (S.I. No. 713 of 2021)

European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021)

Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021)

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)

European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019)

European Union (Value-Added Tax) (Vouchers) Regulations 2018 (S.I. No. 582 of 2018)

European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018)

Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018)

European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014)

European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013)

Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013 (S.I. No. 249 of 2013)

Value-Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012)

European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012)

Value-Added Tax Consolidation Act 2010 (Section 14(2)) (Commencement) Order 2012 (S.I. No. 392 of 2012)

European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012)

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)

Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012)

Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010)

European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010)

All statutory instruments up to and including Planning and Development (Section 181) Regulations 2023 (S.I. No. 243 of 2023), made 16 May 2023 were considered in the preparation of this revision.


Number 31 of 2010


VALUE-ADDED TAX CONSOLIDATION ACT 2010

REVISED

Updated to 15 May 2023


ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section

1. Short title.

2. Interpretation — general.

3. Charge of value-added tax.

PART 2

Accountable persons

Chapter 1

Interpretation

4. Definitions —Part 2 .

Chapter 2

General rules

5. Persons who are, or who may become, accountable persons.

6. Persons not accountable persons unless they so elect.

7. Treatment of persons as not accountable.

8. Cancellation of election.

Chapter 3

Rules for intra-Community acquisitions

9. Intra-Community acquisitions and accountable persons.

10. Certain supplies of goods — supplier not established in the State.

11. Other provisions in relation to goods.

Chapter 4

Services supplied in the State by persons established outside the State

12. Services received from abroad and accountable persons.

13. Certain supplies of services — supplier not established in the State.

Chapter 5

Supplementary provisions

14. The State and public bodies.

15. VAT groups.

16. Reverse charge for certain supplies.

17. Other provisions in relation to services.

18. Distortion of competition, deemed taxable supplies, etc.

PART 3

Taxable Transactions

Chapter 1

Supply of goods

19. Meaning of supply of goods.

20. Transfers, etc. deemed not to be supplies.

21. Supplies made free of charge.

22. Special rules in relation to supplies of goods.

23. Supply following intra-Community acquisition.

23A. Call-off stock arrangements.

Chapter 2

Intra-Community acquisitions

24. Intra-Community acquisitions of goods.

Chapter 3

Supply of services

25. Meaning of supply of services.

26. Transfer of intangible business assets deemed not to be supply of services.

27. Self-supply of services.

28. Special rules in relation to supplies of services.

PART 4

Place of Taxable Transactions

Chapter 1

Place of supply of goods

29. General rules.

30. Goods supplied to non-registered persons.

31. Gas and electricity supplies.

Chapter 2

Place of intra-Community transactions

32. Intra-Community acquisitions of goods.

32A. Chain transactions.

Chapter 3

Place of supply of services

33. Application and interpretation of section 34.

34. General rules.

35. Use and enjoyment provisions.

Chapter 4

Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services

35A. Amendment of Part 4 of Act of 2010.

PART 5

Taxable Amount

Chapter 1

Taxable amount — principal provisions

36. Definitions —Chapter 1.

37. General rules on taxable amount.

38. Determination that open market value applies.

39. General provisions on consideration.

40. Special consideration rule, triangulation.

41. Two-thirds rule.

42. Taxable amount for certain supplies.

43. Vouchers, etc.

43A. Vouchers — Multi-purpose and single - purpose, etc.

44. Non-business use of immovable goods.

Chapter 2

Adjustment and recovery of consideration

45. Adjustment and recovery of consideration.

PART 6

Rates and Exemption

Chapter 1

Rates

46. Rates of tax.

47. Composite and multiple supplies.

48. Works of art, etc.

49. Contract work.

50. Provisions in relation to certain supplies.

51. Determinations on rates and exemptions.

Chapter 2

Exemptions

52. General rule on exempted activity.

PART 7

Provisions Relating to Imports, Exports, etc.

53. Imports — general provisions.

53A. Postponed accounting.

54. Remission or repayment of tax on certain imported goods.

55. Goods in transit — miscellaneous provisions.

56. Zero-rating scheme for qualifying businesses.

57. Remission of tax on goods exported, etc.

58. Retail export scheme.

PART 8

Deductions

Chapter 1

General provisions

59. Deduction for tax borne or paid.

60. General limits on deductibility.

61. Apportionment for dual-use inputs.

62. Reduction of tax deductible in relation to qualifying vehicles.

62A. Adjustment of tax deductible in relation to unpaid consideration.

Chapter 2

Capital goods scheme

63. Interpretation and application.

64. Capital goods scheme.

PART 9

Obligations of Accountable Persons

Chapter 1

Registration

65. Registration.

Chapter 2

Invoicing

66. Issue of invoices and other documents.

67. Amendments to invoices.

68. Flat-rate farmer invoices and other documents.

69. Invoices or credit notes — errors, etc.

70. Time limits for issuing invoices, etc.

71. Self-billing and outsourcing.

72. Storage of invoices.

73. Requests for particulars in respect of repayment of tax.

Chapter 3

Returns and payment of tax

74. Tax due on supplies.

75. Tax due on intra-Community acquisitions.

76. Returns and remittances.

77. Authorisations in relation to filing dates.

77A. Adjustments to returns.

78. Electronic remittances and returns.

79. Special provisions in relation to payment dates.

Chapter 4

Tax due on moneys received

80. Tax due on moneys received basis.

Chapter 5

Expression of doubt

81. Letter of expression of doubt.

Chapter 6

Recapitulative statements

82. Statement of intra-Community supplies of goods.

83. Statement of intra-Community supplies of taxable services.

Chapter 7

Record keeping

84. Duty to keep records.

85. Supplementary provisions on records.

PART 10

Special Schemes

Chapter 1

Special Schemes - Miscellaneous

86. Special provisions for tax invoiced by flat-rate farmers.

86A. Restriction of flat-rate addition.

87. Margin scheme — taxable dealers.

88. Margin scheme — travel agents.

89. Margin scheme — auctioneers.

90. Investment gold.

91. Electronic services scheme.

Chapter 2

Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods

91A. Definitions.

91B. Non-Union scheme (where the State is Member State of identification).

91C. Non-Union scheme (where the State is Member State of consumption).

91D. Union scheme (where the State is Member State of identification).

91E. Union scheme (where the State is Member State of consumption).

91F. Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.

91G. Electronic interfaces facilitating distance sales of goods.

91H. Special arrangements for value-added tax on import.

91I. Import scheme - interpretation and general provisions.

91J. Import scheme (where the State is Member State of identification).

91K. Import scheme (where the State is Member State of consumption).

Chapter 3

Suspension arrangements for alcohol products

92. Suspension arrangements for alcohol products.

PART 11

Immovable Goods

93. Supply of immovable goods (old rules).

94. Supplies of immovable goods (new rules).

95. Transitional measures for supplies of immovable goods.

96. Waiver of exemption under old rules.

97. Option to tax letting of immovable goods.

98. Valuation of an interest in immovable goods.

PART 12

Refunds and Repayments of Tax

99. General provisions on refund of tax.

100. Unjust enrichment.

101. Intra-Community refunds of tax.

102. Refunds to taxable persons established outside the Community.

103. Ministerial refund orders.

104. Repayments in specific circumstances.

105. Interest on refunds of tax.

PART 13

Administration and General

Chapter 1

Administration

106. Care and management of tax.

107. Officer responsible in case of body of persons.

108. Inspection and removal of records.

Chapter 1A

Special measures for the protection of the tax

108A. Notice of requirement to furnish certain information, etc.

108B. Notice of requirement to issue a document.

108C. Joint and several liability for tax.

109. Security to be given by certain taxable persons.

109A. Tax representative.

Chapter 2

Estimation, assessment and time limits

110. Estimation of tax due.

111. Assessment of tax due.

112. Generation of electronic, etc. estimates and assessments.

113. Time limits.

Chapter 3

Interest and penalties

114. Interest payable by accountable persons.

114A. Interest payable in certain circumstances.

114B. Covid-19: special warehousing and interest provisions.

115. Penalties generally.

116. Penalty for deliberately or carelessly making incorrect returns, etc.

117. Penalty for assisting in making incorrect returns, etc.

118. Mitigation and application of penalties.

Chapter 4

Appeals and regulations

119. Appeals.

120. Regulations.

PART 14

Repeals, Consequential Amendments, Transitional Measures and Commencement

121. Definition of “repealed enactment”.

122. Repeal of Value-Added Tax Act 1972, etc.

123. Consequential amendments and repeals and revocations.

124. Transitional provisions.

125. Commencement.

SCHEDULE 1

Exempt Activities

PART 1

Activities in the Public Interest

PART 2

Other Exempted Activities

SCHEDULE 2

Zero-rated Goods and Services

PART 1

International Supplies

PART 2

Supplies Within the State

SCHEDULE 3

Goods and Services chargeable at the reduced rate

PART 1

Interpretation

PART 2

Annex III Supplies

PART 3

Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 115 of the VAT Directive

PART 4

Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 118 of the VAT Directive

PART 5

Supplies of Certain Live Plants and Similar Goods

PART 6

Supplies of Certain Works of Art, Antiques and Literary Manuscripts

SCHEDULE 4

Agricultural Production Activities and Services

PART 1

Article 295(1) and Annex VII of the VAT Directive

PART 2

Article 295(1) and Annex VIII of the VAT Directive

SCHEDULE 5

Works of Art, Collectors’ Items and Antiques chargeable at the rate specified in section 46(1)(c) in the circumstances specified in section 48

SCHEDULE 6

Activities listed in Annex 1 of the VAT Directive

SCHEDULE 7

Consequential Amendments

PART 1

Consequential Amendments to Acts

PART 2

Consequential Amendments to Statutory Instruments

SCHEDULE 8

Repeals and Revocations

PART 1

Repeals

PART 2

Revocations

SCHEDULE 9

Non-application of section 2(4A) to certain provisions of Act

PART 1

PART 2


Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003

2003, No. 1

Child Care Act 1991

1991, No. 17

Companies Act 1963

1963, No. 33

Companies Act 1990

1990, No. 33

Criminal Assets Bureau Act 1996

1996, No. 31

Criminal Justice (Legal Aid) Act 1962

1962, No. 12

Customs Acts

Customs Consolidation Act 1876

1876, No. (39 & 40 Vict.) c. 36

Customs-free Airport Act 1947

1947, No. 5

Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955

1955, No. 8

Finance (No. 2) Act 1975

1975, No. 19

Finance (No. 2) Act 1981

1981, No. 28

Finance Act 1920

1920, (10 & 11 Geo. 5) c.18

Finance Act 1973

1973, No. 19

Finance Act 1975

1975, No. 6

Finance Act 1976

1976, No. 16

Finance Act 1979

1979, No. 11

Finance Act 1980

1980, No. 14

Finance Act 1981

1981, No. 16

Finance Act 1982

1982, No. 14

Finance Act 1983

1983, No. 15

Finance Act 1984

1984, No. 9

Finance Act 1985

1985, No. 10

Finance Act 1986

1986, No. 13

Finance Act 1987

1987, No. 10

Finance Act 1988

1988, No. 12

Finance Act 1989

1989, No. 10

Finance Act 1990

1990, No. 10

Finance Act 1991

1991, No. 13

Finance Act 1992

1992, No. 9

Finance Act 1993

1993, No. 13

Finance Act 1994

1994, No. 13

Finance Act 1995

1995, No. 8

Finance Act 1996

1996, No. 9

Finance Act 1997

1997, No. 22

Finance Act 1998

1998, No. 3

Finance Act 1999

1999, No. 2

Finance Act 2000

2000, No. 3

Finance Act 2001

2001, No. 7

Finance Act 2002

2002, No. 5

Finance Act 2003

2003, No. 3

Finance Act 2004

2004, No. 8

Finance Act 2005

2005, No. 5

Finance Act 2006

2006, No. 6

Finance Act 2007

2007, No. 11

Finance Act 2008

2008, No. 3

Finance (No. 2) Act 2008

2008, No. 25

Finance Act 2009

2009, No. 12

Finance Act 2010

2010, No. 5

Free Ports Act 1986

1986, No. 6

Gaming and Lotteries Act 1956

1956, No. 2

Health Act 1970

1970, No. 1

Housing (Private Rented Dwellings) Act 1982

1982, No. 6

Housing Act 1988

1988, No. 28

Income Tax Acts

Live Stock (Artificial Insemination) Act 1947

1947, No. 32

Local Government (Charges) Act 2009

2009, No. 30

Local Government Act 2001

2001, No. 37

National Asset Management Agency Act 2009

2009, No. 34

Residential Tenancies Act 2004

2004, No. 27

Stamp Duties Consolidation Act 1999

1999, No. 31

Standards in Public Office Act 2001

2001, No. 31

Taxes Consolidation Act 1997

1997, No. 39

Unit Trusts Act 1990

1990, No. 37

Value-Added Tax (Amendment) Act 1978

1978, No. 34

Value-Added Tax Act 1972

1972, No. 22

Value-Added Tax Acts 1972-1992

Value-Added Tax Acts 1972-1997

ABBREVIATIONS USED IN MARGINAL NOTES

FA 2010

Finance Act 2010

s.

section

Sch.

Schedule

ss.

sections

VATA

Value-Added Tax Act 1972


Number 31 of 2010


VALUE-ADDED TAX CONSOLIDATION ACT 2010

REVISED

Updated to 15 May 2023


AN ACT TO CONSOLIDATE ENACTMENTS RELATING TO VALUE-ADDED TAX.

[23rd November, 2010]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Annotations

Modifications (not altering text):

C1

Act included in definition of “Taxation Acts” by Finance (Tax Appeals) Act 2015 (59/2015), s. 2(f), S.I. No. 110 of 2016.

Interpretation

2. In this Act— ...

“Taxation Acts” means— ...

(f) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

...

C2

Functions assigned to Tax Appeals Commission under Act extended and construed by Finance (Tax Appeals) Act 2015 (59/2015), ss. 5(2) and 7(2), S.I. No. 110 of 2016.

Performance of Commission’s functions through Commissioners and staff

5....

(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority.

...

Functions of Commissioners performable by one of their number

7. (1) Any provision of this Act, or the Taxation Acts, that confers a function on the Commissioners shall be read as conferring the function on, and accordingly as enabling, subject to the rules of procedure, if any, adopted under section 6 (5), the function to be performed by, any one of the Commissioners.

(2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6(5), be done by any one of the Commissioners.

C3

Reference to function of a “Commissioner” or “a member of the Commission” under Act construed (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 9(7), S.I. No. 110 of 2016.

Temporary Commissioners

9. ...

(7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4(2), to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of—

(a) this Act, other than those disapplied by subsection (6), or

(b) the Taxation Acts,

as are relevant to the performance of that function, to—

(i) a Commissioner, or

(ii) a member of the Commission,

shall be read as including references to a temporary Commissioner.

Editorial Notes:

E1

Act included in definition of “relevant Act” for purposes of data sharing and exchange pursuant to Sea-Fisheries and Maritime Jurisdiction Act 2006 (8/2006), s. 26A; as inserted (3.05.2022) by Sea-Fisheries (Miscellaneous Provisions) Act 2022 (9/2022), s. 9, S.I. No. 202 of 2022.

E2

Obligation on certain accountable persons under Act to make specified returns by electronic means imposed (1.09.2008) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008 (S.I. No. 341 of 2008), in effect as per reg. 1(2); (1.06.2011) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 (S.I. No. 223 of 2011), in effect as per reg. 1(2); (1.06.2012) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012), reg. 4, in effect as per reg. 1(2); and (1.01.2015) by Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014 (S.I. No. 572 of 2014), in effect as per reg. 1(2).

E3

Act included in definition of “specified enactment” for purposes of data sharing and exchange pursuant to Local Government (Household Charge) Act 2011 (36/2011), s. 14 (19.12.2011) by Local Government (Household Charge) Act 2011 (36/2011), s. 14(3), commenced on enactment.