Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

PART 1 – PRELIMINARY AND GENERAL

Overview

This Part contains the short title of the Act and interpretations used throughout the Act. It also contains the charging section for value-added tax.

1. Short title

This section contains the short title of the Act. It provides that the Act may be cited as the Value-Added Tax Consolidation Act 2010.

Relevant Date: Finance Act 2019