Value-Added Tax Consolidation Act 2010

SCHEDULE 7

Consequential Amendments

PART 1

Consequential Amendments to Acts

In the Act specified in column (1) of the following table for the words set out or referred to in column (2) there shall be substituted the words set out in the corresponding entry in column (3).

Act amended

(1)

Words to be replaced

(2)

Words to be substituted

(3)

Criminal Justice (Legal Aid) Act 1962:

section 10(1)( d)(i)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 10(1)( d)(ii)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

Companies Act 1990:

section 205E(1), in the definition of “tax law”, in paragraph ( e)

the Value-Added Tax Act 1972 and the enactments amending or extending that Act

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

Finance Act 1992:

section 134(7)

under section 12 of the Value-Added Tax Act, 1972

under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010

section 134(7)

of the kind specified in paragraph (i)( e) of the First Schedule of the Value-Added Tax Act 1972, in respect of vehicles supplied pursuant to an agreement in accordance with section 3(1)( b) of that Act

of the kind specified in paragraph 6(1)(e) of Schedule 1 to the Value-Added Tax Consolidation Act 2010, in respect of vehicles supplied pursuant to an agreement in accordance with section 19(1)(c) of that Act

section 155(1), in the definition of “annual turnover”, in paragraph ( a)

by virtue of section 10 of the Value-Added Tax Act, 1972

by virtue of Chapter 1 of Part 5 of the Value-Added Tax Consolidation Act 2010

section 155(1), in the definition of “annual turnover”, in paragraph ( b)

contained in section 8(3) of the Value-Added Tax Act, 1972

contained in section 6(1) and (2) of the Value-Added Tax Consolidation Act 2010

section 155(3)

any provision in the Value-Added Tax Act, 1972

any provision in the Value-Added Tax Consolidation Act 2010

Criminal Assets Bureau Act 1996:

section 1(1), in the definition of “Revenue Acts”, in paragraph ( e)

the Value-Added Tax Act, 1972

the Value-Added Tax Consolidation Act 2010

Taxes Consolidation Act 1997:

section 267N(2)( b)(i)

under section 12 of the Value-Added Tax Act 1972

under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010

section 267N(2)( b)(ii)

under section 20(3) of that Act

under section 103 of that Act

section 319(1)(i)

under section 12 of the Value-Added Tax Act, 1972

under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010

section 319(1)(ii)

under section 20(3) of that Act

under section 103 of that Act

section 527(3)( a)

under the Value-Added Tax Act, 1972

under the Value-Added Tax Consolidation Act 2010

section 531(5)( c)(ii)(I)

under the Value-Added Tax Act, 1972

under the Value-Added Tax Consolidation Act 2010

section 531(11)( a)(iv)

or the Value-Added Tax Act, 1972

or the Value-Added Tax Consolidation Act 2010

section 531(11A)

and the Value-Added Tax Act 1972

and the Value-Added Tax Consolidation Act 2010

section 531(13)( a)(v)

the Value-Added Tax Act 1972

the Value-Added Tax Consolidation Act 2010

section 811(1)( a)(iii)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 811A(6)( b)(i)

section 19B of the Value-Added Tax Act 1972

section 81 of the Value-Added Tax Consolidation Act 2010

section 817D(1)( d)

the Value-Added Tax Act 1972, and the enactments amending or extending that Act

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

section 847A(1)( c)

the Value-Added Tax Act, 1972 and the enactments amending or extending that Act

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

section 858(1)( a)(v)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 859(1)( e)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 885(1)( b), in the definition of “business”

(within the meaning of the Value-Added Tax Acts, 1972 to 1997)

(within the meaning of the Value-Added Tax Consolidation Act 2010)

section 887(1)( c)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 887(2)

but subject to section 17 of the Value-Added Tax Act, 1972

but subject to Chapter 2 of Part 9 of the Value-Added Tax Consolidation Act 2010

section 912(1)( e)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 912B(1)( d)

relating to the Value-Added Tax Act, 1972, and the enactments amending or extending that Act and any instruments made thereunder

relating to the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act and any instruments made thereunder

section 917D(1)( d)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 960A, in the definition of “Acts”

the Value-Added Tax Act 1972, and the enactments amending or extending that Act

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

section 960A, in the definition of “assessment”

under section 22 of the Value-Added Tax Act 1972

under section 110 of the Value-Added Tax Consolidation Act 2010

section 960O(1)

“Act of 1972” means the Value-Added Tax Act 1972;

Act of 2010” means the Value-Added Tax Consolidation Act 2010;

section 960O(3)( a)

in accordance with section 21 of the Act of 1972

in accordance with section 114 of the Act of 2010

section 960P(1)

“Act of 1972” means the Value-Added Tax Act 1972;

Act of 2010” means the Value-Added Tax Consolidation Act 2010;

section 960P(3)( a)

in accordance with section 21 of the Act of 1972

in accordance with section 114 of the Act of 2010

section 1001(1)( b)

the Value-Added Tax Act, 1972

the Value-Added Tax Consolidation Act 2010

section 1002(1)( a)(v)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 1003(3)( d)(i)

under the Value-Added Tax Act, 1972

under the Value-Added Tax Consolidation Act 2010

section 1006(1)( c)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 1077A( d)

the Value-Added Tax Act 1972, and the enactments amending or extending that Act

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

section 1077E, in the definition of “qualifying disclosure”

a penalty referred to in section 27A(4) of the Value-Added Tax Act 1972

a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010

section 1078(1)( e)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 1078(9)

and sections 26(3D) and 27A(16) of the Value-Added Tax Act 1972

and sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010

section 1079(1)( e)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 1086(1)( c)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

section 1086(4)( a)

section 27A of the Value-Added Tax Act 1972

section 116 of the Value-Added Tax Consolidation Act 2010

section 1086(4B)( a)(ii)

in subsection (11) or (12), as the case may be, of section 27A of the Value-Added Tax Act, 1972

in subsection (11) or (12), as the case may be, of section 116 of the Value-Added Tax Consolidation Act 2010

section 1089(1)( b)

section 21 of the Value-Added Tax Act, 1972

section 114 of the Value-Added Tax Consolidation Act 2010

section 1104(3)

shall be construed together with the Value-Added Tax Acts, 1972 to 1997

shall be construed together with the Value-Added Tax Consolidation Act 2010

Stamp Duties Consolidation Act 1999:

section 48

under section 2 of the Value-Added Tax Act, 1972

under section 3 of the Value-Added Tax Consolidation Act 2010

section 56

under section 2 of the Value-Added Tax Act, 1972

under section 3 of the Value-Added Tax Consolidation Act 2010

section 134A(1), in the definition of “qualifying disclosure”

section 27A(4) of the Value-Added Tax Act 1972

section 116(4) of the Value-Added Tax Consolidation Act 2010

Standards in Public Office Act 2001:

section 1( d)

the Value-Added Tax Act, 1972, and the enactments amending or extending that Act

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

Local Government (Charges) Act 2009:

section 11(2)

“Act of 1972” means the Value-Added Tax Act 1972;

Act of 2010” means the Value-Added Tax Consolidation Act 2010;

section 11(2), in the definition of “specified enactment”, in paragraph ( c)

the Act of 1972

the Act of 2010

section 11(2), in the definition of “tax reference number”, in paragraph ( b)(ii)

for the purposes of the Act of 1972

for the purposes of the Act of 2010

Finance Act 2010:

section 77, in the definition of “supplier”

for the purposes of section 8 of the Value-Added Tax Act 1972

for the purposes of Part 2 of the Value-Added Tax Consolidation Act 2010

PART 2

Consequential Amendments to Statutory Instruments

In the statutory instrument specified in column (1) of the following table for the words set out or referred to in column (2) there shall be substituted the words set out in the corresponding entry in column (3).

Statutory Instrument amended

(1)

Words to be replaced

(2)

Words to be substituted

(3)

Vehicle Registration and Taxation Regulations 1992 ( S.I. No. 318 of 1992):

regulation 14(3)( b)

under section 9 of the Value-Added Tax Act 1972

under section 65 of the Value-Added Tax Consolidation Act 2010

regulation 17(3)

the registration number under the Value-Added Tax Acts, 1972 to 1992

the registration number under the Value-Added Tax Consolidation Act 2010

Criminal Justice (Legal Aid) (Tax Clearance Certificate) Regulations 1999 ( S.I. No. 135 of 1999):

regulation 2, in the definition of “the Acts”, in paragraph ( b)

the Value-Added Tax Act, 1972 (No. 22 of 1972) and the enactments amending or extending that Act

the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act

Income Tax (Relevant Contracts) Regulations 2000 ( S.I. No. 71 of 2000):

regulation 2, in the definition of “VAT registered number”

under section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972)

under section 65 of the Value-Added Tax Consolidation Act 2010

Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions and Appointed Day) Order 2000 ( S.I. No. 289 of 2000):

Schedule

Section 19(3)( a) (as amended by the Finance Act, 1983 (No. 15 of 1983)) of the Value-Added Tax Act, 1972 (No. 22 of 1972)

Section 76(1) of the Value-Added Tax Consolidation Act 2010

Schedule

Section 19(3)( aa) (inserted by the Finance Act, 1989 (No. 10 of 1989)) of the Value-Added Tax Act, 1972

Section 77 of the Value-Added Tax Consolidation Act 2010

Mineral Oil Tax Regulations 2001 ( S.I. No. 442 of 2001):

Schedule 2, in paragraph 1

under section 9 of the Value-Added Tax Act, 1972 (No. 22 of 1972)

under section 65 of the Value-Added Tax Consolidation Act 2010

Taxes (Offset of Repayments) Regulations 2002 ( S.I. No. 471 of 2002):

regulation 2, in the definition of “estimate”, in paragraph ( c)

section 22 of the Value-Added Tax Act 1972 (No. 22 of 1972)

section 110 of the Value-Added Tax Consolidation Act 2010

regulation 3( a)(ii)

arising under the Value-Added Tax Act 1972 and the enactments amending or extending that Act

arising under the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act

regulation 4( a)(v)

arising under the Value-Added Tax Act 1972 and the enactments amending or extending that Act

arising under the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act

European Communities (Directive 2000/31/EC) Regulations 2003 ( S.I. No. 68 of 2003):

regulation 7(1)( h)

in accordance with section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972)

in accordance with section 65 of the Value-Added Tax Consolidation Act 2010

European Communities (Distance Marketing of Consumer Financial Services) Regulations 2004 ( S.I. No. 853 of 2004):

Schedule 1, in paragraph ( g)

in accordance with section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972)

in accordance with section 65 of the Value-Added Tax Consolidation Act 2010

Waste Management (Waste Electrical and Electronic Equipment) Regulations 2005 ( S.I. No. 340 of 2005):

regulation 15(3)( a)(ii)

the provisions of section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972)

section 65 of the Value-Added Tax Consolidation Act 2010

Social Welfare (Consolidated Claims, Payments and Control) Regulations 2007 ( S.I. No. 142 of 2007):

article 189(3)( b)(iv)

in accordance with section 9(1A) of the Value-Added Tax Act 1972 (No. 22 of 1972)

in accordance with section 65(2) of the Value-Added Tax Consolidation Act 2010

Stamp Duty (E-stamping of Instruments) Regulations 2009 ( S.I. No. 476 of 2009):

regulation 2, in the definition of “VAT number”

under section 9(1A) (inserted by section 171 of the Finance Act 1992 (No. 9 of 1992)) of the Value-Added Tax Act 1972 (No. 22 of 1972)

under section 65(2) of the Value-Added Tax Consolidation Act 2010

Broadcasting Act 2009 (Section 33) Levy Order, 2010 ( S.I. No. 7 of 2010):

article 2, in the definition of “VAT”

the Value-Added Tax Act 1972

the Value-Added Tax Consolidation Act 2010

Control of Excisable Products Regulations 2010 ( S.I. No. 146 of 2010):

regulation 4(1), in the definition of “VAT number”, in paragraph ( b)

section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972)

section 65 of the Value-Added Tax Consolidation Act 2010