1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Finance Act, 1997 (No. 22)
  2. Part III Value-Added Tax (ss. 95-114)
  3. 97. Amendment of section 3A (intra-Community acquisition of goods) 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Version status: Repealed | Document consolidation status: Updated to reflect all known changes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    

97. Amendment of section 3A (intra-Community acquisition of goods) of Principal Act.

Repealed from 1 November 2010

Section 3A (inserted by the Act of 1992) of the Principal Act is hereby amended in paragraph (a) of subsection (1) by the insertion after "supplied by a person registered for value-added tax in a Member State," of "or by a person obliged to be registered for value-added tax in a Member State,".

Comparing proposed amendment...
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