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Value-Added Tax Act 1972 (2009) - Table of Contents

Section 1 Interpretation
Section 2 Charge of value-added tax
Section 3 Supply of goods
Section 3A Intra-Community acquisition of goods
Section 3B Alcohol products
Section 4 Special provisions in relation to the [supply] of immovable goods
Section 4A Person liable to pay tax in relation to certain supplies of immovable goods
Section 4B Supplies of immovable goods
Section 4C Transitional measures for supplies of immovable goods
Section 5 Supply of services
Section 5A Special scheme for electronic services
Section 6 Exemptions
Section 6A Special scheme for investment of gold
Section 7 Waiver of exemption
Section 7A Option to tax lettings of immovable goods
Section 7B Transitional measures: waiver of exemption
Section 8 Taxable persons
Section 9 Registration
Section 10 Amount on which tax is chargeable
Section 10A Margin scheme goods
Section 10B Special scheme for auctioneers
Section 10C Travel agent’s margin scheme
Section 11 Rates of tax
Section 12 Deduction for tax borne or paid
Section 12A Special provisions for tax invoiced by flat-rate farmers
Section 12B Special scheme for means of transport supplied by taxable dealers
Section 12C Special scheme for agricultural machinery
Section 12D Adjustment of tax deductible in certain circumstances
Section 12E Capital goods scheme
Section 13 Remission of tax on goods exported, etc
Section 13A (Zero-rating of) supplies to, and intra-community acquisitions and imports by, certain taxable persons
Section 14 Determination of tax due by reference to moneys received
Section 15 Charge of tax on imported goods
Section 15A Goods in transit before 1 January 1993
Section 15B Goods in transit (additional provisions)
Section 16 Duty to keep records
Section 17 Invoices
Section 18 Inspection and removal of records
Section 19 Tax due and payable
Section 19A Statement of Intra-community supplies
Section 19B Letter of expression of doubt
Section 20 Refund of tax
Section 21 Interest
Section 21A Interest on refunds of tax
Section 22 Estimation of tax due for a taxable period
Section 22A Generation of estimates and assessments by electronic, photographic or other process
Section 23 Assessment of tax due for any period
Section 23A Security to be given by certain taxable persons
Section 24 Recovery of tax
Section 25 Appeals
Section 26 Penalties generally
Section 27 Fraudulent returns, etc
Section 27A Penalty for deliberately or carelessly making incorrect returns, etc
Section 28 Assisting in making incorrect returns, etc
Section 29 Proceedings in High Court in respect of penalties
Section 30 Time limits
Section 31 Application of section 1065 of the Taxes Consolidation Act 1997
Section 32 Regulations
Section 33 Officer responsible in case of body of persons
Section 34 Relief for stock-in-trade held on the specified day
Section 35 Special provisions for adjustment and recovery of consideration
Section 36 Special provision for deliveries made prior to the specified day
Section 37 Substitution of agents, etc., for persons not resident in State
Section 38 Extensions of certain Acts
Section 39 Consequential adjustments in regard to capital allowances
Section 40 Increase of excise duty on betting
Section 41 Repeals
Section 42 Collection of tax
Section 43 Care and management of tax
Section 44 Short title
Schedules
Schedule 1 Exempted activities
Schedule 2 Goods and services chargeable at 0%
Schedule 3 Goods and services chargeable at 10%
Schedule 4 Services that are taxed where received
Schedule 5 List of agricultural production activities and agricultural services
Schedule 6 Goods and services chargeable at 13.5%
Schedule 7 Goods and services chargeable at the rate specified in section 11(1)(e)
Schedule 8 Works of art, collectors' items and antiques chargeable at the rate specified in section 11(1)(d) in the circumstances specified in section 11(1AA)