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Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)

49 Contract work.

[VATA s. 11(1AB)]

(1) Notwithstanding section 46(1) but subject to subsection (2), the rate at which tax is chargeable on a supply of contract work shall be the rate that would be chargeable if that supply of services were a supply of the goods being handed over by the contractor to the person to whom that supply is made.

(2) Subsection (1) shall not apply to a supply of contract work in the circumstances specified in [1]>paragraph (xvi) of the Second Schedule<[1][1]>paragraph 3(4) of Schedule 2<[1].


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Substituted by FA11 sched2(9).