Value-Added Tax Consolidation Act 2010 (as amended up to and including Finance Act 2019)
- Section 110 — Estimation of tax due.
- Section 111 — Assessment of tax due.
- Section 112 — Generation of electronic, etc. estimates and assessments.
- Section 113 — Time limits.
- Section 114 — Interest payable by accountable persons.
- Section 114A — Interest payable in certain circumstances.
- Section 115 — Penalties generally.
- Section 116 — Penalty for deliberately or carelessly making incorrect returns, etc.
- Section 117 — Penalty for assisting in making incorrect returns, etc.
- Section 118 — [Mitigation and application of penalties.] [section repealed]
- Section 119 — Appeals.