Value-Added Tax Consolidation Act 2010
Special consideration rule, triangulation.
[VATA s. 10(5A)]
( a) an intra-Community acquisition is deemed to have taken place in the territory of another Member State in accordance with section 32(1) ,
( b) the intra-Community acquisition has been subject to value-added tax, referred to in the VAT Directive, in that other Member State, and
( c) the intra-Community acquisition is also deemed to have taken place in the State in accordance with section 32(2) ,
then the consideration for the intra-Community acquisition to which paragraph (c) relates shall be reduced to nil.