5. Amendments to the time limits for submission and receipt of intra-Community VAT repayments.

For the purpose of giving effect to Council Directive 2010/66/EU of 20 October 2010³, section 101(6) of the Principal Act is amended by the insertion of the following after paragraph (b):

“(ba) Notwithstanding paragraph (b), a refund application in respect of refund periods in the calendar year 2009 may be lodged only on or before 31 March 2011.”.

GIVEN under my Official Seal, 17 December 2010.

BRIAN LENIHAN,

Minister for Finance.