Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2019)
- Section 90 — Investment gold.
- Section 91 — Electronic services scheme.
- Section 91A — Definitions
- Section 91B — Non-Union scheme (where the State is Member State of identification)
- Section 91C — Non-Union scheme (where the State is Member State of consumption)
- Section 91D — Union scheme (where the State is Member State of identification)
- Section 91E — Union scheme (where the State is Member State of consumption)
- Section 91F — Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
- Section 92 — Suspension arrangements for alcohol products.
- Section 93 — Supply of immovable goods (old rules).
- Section 94 — Supplies of immovable goods (new rules).
- Section 95 — Transitional measures for supplies of immovable goods.
- Section 96 — Waiver of exemption under old rules.
- Section 97 — Option to tax letting of immovable goods.
- Section 98 — Valuation of an interest in immovable goods.
- Section 99 — General provisions on refund of tax.