(1) These Regulations may be cited as the European Communities (Value-Added Tax) Regulations, 1994. (2) These Regulations shall be construed together with the Value-Added Tax Acts 1972 to 1994.
(1) These Regulations may be cited as the European Communities (Value-Added Tax) Regulations, 1994. (2) These Regulations shall be construed together with the Value-Added Tax Acts 1972 to 1994.