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164. Interpretation (Part III). |
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165. Amendment of section 1 (interpretation) of Principal Act. |
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166. Amendment of section 2 (charge of value-added tax) of Principal Act. |
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167. Amendment of section 3 (supply of goods) of Principal Act. |
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168. Intra-Community acquisition of goods. |
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169. Amendment of section 5 (supply of services) of Principal Act. |
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170. Amendment of section 8 (taxable persons) of Principal Act. |
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171. Amendment of section 9 (registration) of Principal Act. |
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172. Amendment of section 10 (amount on which tax is chargeable) of Principal Act. |
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173. Amendment of section 11 (rates of tax) of Principal Act. |
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174. Amendment of section 12 (deductions for tax borne or paid) of Principal Act. |
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175. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act. |
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176. Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act. |
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177. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act. |
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178. Amendment of section 15 (charge of tax on imported goods) of Principal Act. |
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179. Amendment of section 16 (duty to keep records) of Principal Act. |
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180. Amendment of section 17 (invoices) of Principal Act. |
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181. Amendment of section 18 (inspection and removal of records) of Principal Act. |
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182. Amendment of section 19 (tax due and payable) of Principal Act. |
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183. Statement of intra-Community supplies. |
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184. Amendment of section 20 (refund of tax) of Principal Act. |
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185. Amendment of section 23 (determination of tax due) of Principal Act. |
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186. Security to be given by certain taxable persons. |
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187. Amendment of section 25 (appeals) of Principal Act. |
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188. Amendment of section 26 (penalties generally) of Principal Act. |
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189. Amendment of section 27 (fraudulent returns etc.) of Principal Act. |
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190. Amendment of section 28 (assisting in making incorrect returns) of Principal Act. |
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191. Amendment of section 30 (time limits) of Principal Act. |
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192. Amendment of section 32 (regulations) of Principal Act. |
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193. Substitution of certain persons for persons not established in the State. |
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194. Amendment of First Schedule to Principal Act. |
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195. Amendment of Second Schedule to Principal Act. |
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196. Amendment of Third Schedule to Principal Act. |
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197. Amendment of Sixth Schedule to Principal Act. |
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198. Insertion of Seventh Schedule in Principal Act. |
