Value Added Tax Consolidation Act 2010 section 95

Transitional measures for supplies of immovable goods

Section 95 sets out the transitional measures that apply to properties subject to VAT under the pre-1 July 2008 rules when those properties are subsequently supplied or let under the post-1 July 2008 rules.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.