Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2019)
- Section 100 — Unjust enrichment.
- Section 101 — Intra-Community refunds of tax.
- Section 102 — Refunds to taxable persons established outside the Community.
- Section 103 — Ministerial refund orders.
- Section 104 — Repayments in specific circumstances.
- Section 105 — Interest on refunds of tax.
- Section 106 — Care and management of tax.
- Section 107 — Officer responsible in case of body of persons.
- Section 108
— Inspection and removal of records.
- Section 108A — Notice of requirement to furnish certain information, etc.
- Section 108B — Notice of requirement to issue a document
- Section 108C — Joint and several liability for tax
- Section 108D — Cancellation of a registration number – special provisions for notification and publication
- Section 109 — Security to be given by certain taxable persons.