Select view:

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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[1]

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Inserted by European Union (Value-Added Tax) Regulations 2014 s3(i). Comes into operation on 1 January 2015 as per S.I. No. 340 of 2014.

[2]

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Substituted by S.I. (No. 327) 2021 s21. Comes into operation on 1 July 2021.