Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2019)
- Section 30 — Goods supplied to non-registered persons.
- Section 31 — Gas and electricity supplies.
- Section 32 — Intra-Community acquisitions of goods.
- Section 32A — Chain transactions.
- Section 33 — Application and interpretation of section 34.
- Section 34 — General rules.
- Section 35 — Use and enjoyment provisions.
- Section 36 — Definitions — Chapter 1.
- Section 37 — General rules on taxable amount.
- Section 38 — Determination that open market value applies.
- Section 39 — General provisions on consideration.