Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)
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91F. Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
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The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the non-Union scheme or the Union scheme, as the case may be.
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(1) The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the non-Union scheme or the Union scheme, as the case may be.
(2) The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the schemes contained in sections 91G to 91K.
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