Value Added Tax Consolidation Act 2010 section 121

Definition of "repealed enactment"

Section 121 defines the term "repealed enactment" for the purposes of Part 14 of the Act.

  • Part 14 deals with repeals, consequential amendments, transitional measures and commencement.
  • The term "repealed enactment" means the Value-Added Tax Act 1972.
  • The Value-Added Tax Act 1972 is repealed by section 122 of the 2010 Act.
  • This definition applies throughout Part 14 wherever the term "repealed enactment" is used.

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