Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2025)
- Section 1 — Short title.
- Section 2 — Interpretation — general.
- Section 3 — Charge of value-added tax.
- Section 4
— Definitions — Part 2.

- Section 5 — Persons who are, or who may become, accountable persons.
- Section 6
— Persons not accountable persons unless they so elect.

- Section 7 — Treatment of persons as not accountable.
- Section 8 — Cancellation of election.
- Section 9 — Intra-Community acquisitions and accountable persons.
