Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)
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91F Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the non-Union scheme or the Union scheme, as the case may be.
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Inserted by European Union (Value-Added Tax) Regulations 2014 s3(i). Comes into operation on 1 January 2015 as per S.I. No. 340 of 2014.