Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2019)
- Section 40 — Special consideration rule, triangulation.
- Section 41 — Two-thirds rule.
- Section 42 — Taxable amount for certain supplies.
- Section 43 — Vouchers, etc.
- Section 43A — Vouchers — Multi-purpose and single — purpose, etc.—
- Section 44 — Non-business use of immovable goods.
- Section 45 — Adjustment and recovery of consideration.
- Section 46 — Rates of tax.
- Section 47 — Composite and multiple supplies.
- Section 48 — Works of art, etc.
- Section 49 — Contract work.