VAT Amendment Regulations 2010
Revenue has made Regulations (S.I. 144 of 2010) which amend Value-Added Tax Regulations 2006 (S.I. No. 548 of 2006) in respect of the operation of the travel agent's margin scheme.
The Regulations, which came into effect on 7 April 2010, make provision for documentation and record keeping necessary for the proper application of the scheme in accordance with section 17(1D) of the VAT Act introduced by Finance Act 2010.
The Regulations can be accessed from the Revenue website www.revenue.ie or at http://www.revenue.ie/en/practitioner/law/Statutory/index.html#section2010