Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
S.I. No. 639 of 2010
VALUE-ADDED TAX REGULATIONS 2010
The Revenue Commissioners, in exercise of the powers conferred on them by section 120 of the Value-Added Tax Consolidation Act (No. 31 of 2010), and as respects Regulations 14, 15, 31, 38, 44 and 46 with the consent of the Minister for Finance, hereby make the following regulations:
Preliminary and General
1. Citation and commencement
(1) These Regulations may be cited as the Value-Added Tax Regulations 2010.
(2) These Regulations come into operation on 1 January 2011.