1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 2001
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  1. Finance Act, 2001 (No. 7)
  2. Part 4 Value-Added Tax (ss. 181-200)
  3. 188. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
  Version 2 of 2    

188. Amendment of section 12 (deduction for tax borne or paid) of Principal Act.

Repealed from 1 November 2010

Section 12 of the Principal Act is amended -

(a) by the insertion in paragraph (a) of subsection (1) after "deduct", of ", subject to making any adjustment required in accordance with section 12D,",

(b) by the insertion in paragraph (b) (inserted by the Finance Act, 1987) of subsection (1) of the following after paragraph (ia):

"(ib) the operation, in accordance with Commission Regulation (EC) No. 2777/2000 of 18 December 2000, of the Cattle Testing or Purchase for Destruction Scheme, by a body who is a taxable person by virtue of the Value-Added Tax (Agricultural Intervention Agency) Order, 2001 (S.I. No. 11 of 2001).",

and

(c) by the substitution in paragraph (f) of subsection (4) (inserted by the Act of 2000) of "shall" for "may".

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