Value Added Tax Consolidation Act 2010 section 124

Transitional provisions

Section 124 ensures that VAT law continues seamlessly despite the consolidation of prior legislation into the Value Added Tax Consolidation Act 2010.

• The Revenue Commissioners retain all powers and duties they held under the pre-consolidation VAT legislation, and the continuity of VAT law is unaffected by the substitution of the consolidated Act for the repealed enactments.
• References in any enactment or document to provisions of the consolidated Act may be read as references to the corresponding pre-consolidation provisions, and vice versa, so that nothing falls through the gap between old and new legislation.
• All instruments, documents, determinations, authorisations and notices of appointment made under repealed legislation and in force immediately before commencement continue in force as if made under the consolidated Act.
• Transitional record-keeping obligations apply to taxable dealers who used the former special schemes for means of transport and agricultural machinery during the first half of 2010, with records to be furnished to Revenue on request.