1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2008
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  1. Finance Act 2008 (No. 3)
  2. Part 3 Value-Added Tax (ss. 82-109)
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Part 3 Value-Added Tax (ss. 82-109)

Comparing proposed amendment...
Repealed
 82. Interpretation (Part 3).
Repealed
 83. Amendment of section 1 (interpretation) of Principal Act.
Repealed
 84. Amendment of section 2 (charge of value-added tax) of Principal Act.
Repealed
 85. Amendment of section 3 (supply of goods) of Principal Act.
Repealed
 86. Amendment of section 4 (special provisions in relation to the supply of immovable goods) of Principal Act.
Repealed
 87. Amendment of section 4A (person liable to pay tax in relation to certain supplies of immovable goods) of Principal Act.
Repealed
 88. Supplies of immovable goods, etc.
Repealed
 89. Amendment of section 5 (supply of services) of Principal Act.
Repealed
 90. Amendment of section 7 (waiver of exemption) of Principal Act.
Repealed
 91. Option to tax lettings of immovable goods, etc.
Repealed
 92. Amendment of section 8 (accountable persons) of Principal Act.
Repealed
 93. Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
Repealed
 94. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
Repealed
 95. Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.
Repealed
 96. Amendment of section 12C (special scheme for agricultural machinery) of Principal Act.
Repealed
 97. Amendment of section 12D (adjustment of tax deductible in certain circumstances) of Principal Act.
Repealed
 98. Capital goods scheme.
Repealed
 99. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act.
Repealed
 100. Amendment of section 16 (duty to keep records) of Principal Act.
Repealed
 101. Amendment of section 17 (invoices) of Principal Act.
Repealed
 102. Amendment of section 19 (tax due and payable) of Principal Act.
Repealed
 103. Amendment of section 26 (penalties generally) of Principal Act.
Repealed
 104. Amendment of section 27 (fraudulent returns, etc.) of Principal Act.
Repealed
 105. Amendment of section 32 (regulations) of Principal Act.
Repealed
 106. Amendment of First Schedule to Principal Act.
Repealed
 107. Amendment of Sixth Schedule to Principal Act.
Deleted
 108. Amendment of penalties (Part 3).
Repealed
 109. Miscellaneous amendments relating to amendment of definition of taxable person.
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