Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act (No.2) 2023)
- Section 50 — Provisions in relation to certain supplies.
- Section 51
— [Determinations on rates and exemptions.] [section repealed]
- Section 52 — General rule on exempted activity.
- Section 53 — Imports – general provisions.
- Section 53A — Postponed accounting
- Section 54 — Remission or repayment of tax on certain imported goods.
- Section 55 — Goods in transit – miscellaneous provisions.
- Section 56 — Zero-rating scheme for qualifying businesses.
- Section 57 — Remission of tax on goods exported, etc.
- Section 58 — Retail export scheme.
- Section 59 — Deduction for tax borne or paid.