Value Added Tax Consolidation Act 2010 Schedule 7 Part 1

Part 1 Consequential amendments to Acts

Schedule 7 Part 1 substitutes references to the Value-Added Tax Consolidation Act 2010 for references to the Value-Added Tax Act 1972 across a range of other primary legislation.

  • Replaces all references to the Value-Added Tax Act 1972 with references to the Value-Added Tax Consolidation Act 2010 in specified Acts of the Oireachtas
  • Updates cross-references to individual sections of the 1972 Act with the corresponding provisions of the 2010 Act
  • Covers amendments to the Taxes Consolidation Act 1997, the Stamp Duties Consolidation Act 1999, Finance Acts, and other primary legislation
  • Ensures that the wider statute book remains consistent with the consolidation of VAT law into a single modern Act

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