Updated Notes for Guidance – Value Added Tax Consolidation Act 2010
Revenue have published updated guidance notes which give a section-by-section commentary on the provisions of the Value-Added Tax Consolidation Act 2010 up to and including the Finance Act 2012 changes.
Also available Value Added Tax Consolidation Act 2010 from Chartered Tax Library is the annotated text of the Value-Added Tax Consolidation Act 2010; amended up to and including Finance Act 2012. Order your copy here from http://www.charteredaccountants.ie/General/Shop/Books/Value-Added-Tax-Consolidation-Act-2010-Finance-Act-2012/
TaxSource Extra, Chartered Accountants Ireland online subscription service containing the key Irish Tax Acts, supplementary legislation and link to relevant Revenue material, also contains the fully consolidated version of the Value-Added Tax Consolidation Act 2012, updated to Finance Act 2012.