European Communities (Value-added Tax) Regulations 2010 (S.I. Number 317 of 2010)
- Section 1 — Citation and commencement.
- Section 2 — Definition.
- Section 3 — Amendment of section 8 (taxable persons) of Principal Act.
- Section 4 — Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
- Section 5 — Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
- Section 6 — Amendment of section 19AA (accountable person to lodge statement of intra-Community supplies of taxable services) of Principal Act.