Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2019)
- Section 20 — Transfers, etc. deemed not to be supplies.
- Section 21 — Supplies made free of charge.
- Section 22 — Special rules in relation to supplies of goods.
- Section 23 — Supply following intra-Community acquisition.
- Section 23A — Call-off stock arrangements.
- Section 24 — Intra-Community acquisitions of goods.
- Section 25 — Meaning of supply of services.
- Section 26 — Transfer of intangible business assets deemed not to be supply of services.
- Section 27 — Self-supply of services.
- Section 28 — Special rules in relation to supplies of services.
- Section 29 — General rules.