1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1992
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  1. Finance Act, 1992 (No. 9)
  2. Part III Value-Added Tax (ss. 164-198)
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Part III Value-Added Tax (ss. 164-198)

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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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