Law of Value-Added Tax, Finance Act 2022 (Volume 1)
Determination that open market value applies.
a80
38. (1) The Revenue Commissioners may, where they consider it necessary or appropriate to do so to ensure the correct collection of the tax, make...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.