Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2019 Edition
- PART 2 The Charge to Tax
- PART 4 – PLACE OF TAXABLE TRANSACTIONS
- PART 5 – TAXABLE AMOUNT
- Chapter 1 – Taxable amount – principal provisions
- Definitions – Chapter 1 (Part 5)
- General rules on taxable amount
- Determination that open market value applies.
- General provisions on consideration
- Special consideration rule, triangulation.
- Two-thirds rule
- Taxable amount for certain supplies
- Vouchers, etc
- Vouchers – Multi-purpose and single-purpose, etc
- Non-business use of immovable goods.
- PART 7 – PROVISIONS RELATING TO IMPORTS, EXPORTS, ETC
- Imports – general provisions
- Remission or repayment of tax on certain imported goods
- Goods in transit – miscellaneous provisions.
- Zero-rating scheme for qualifying businesses
- Remission of tax on goods exported
- Retail export scheme
- PART 8 – DEDUCTIONS
- PART 10 – SPECIAL SCHEMES
- Chapter 2 – Special Schemes for Telecommunications Services, Broadcasting Services and Electronically Supplied Services
- 91A. Definitions
- 91B. Non-Union scheme (where the State is Member State of identification)
- 91C. Non-Union scheme (where the State is Member State of consumption)
- 91D. Union scheme (where the State is Member State of identification)
- 91E. Union scheme (where the State is Member State of consumption)
- 91F. Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
- PART 11 – IMMOVABLE GOODS
- Supply of immovable goods (old rules)
- Supplies of immovable goods (new rules)
- Transitional measures for supplies of immovable goods
- Waiver of exemption under old rules
- Option to tax letting of immovable goods
- Valuation of an interest in immovable goods
- PART 12 – REFUNDS AND REPAYMENTS OF TAX
- General provisions on refund of tax.
- Unjust enrichment
- Intra-Community refunds of tax
- Refunds to taxable persons established outside the Community
- Ministerial refund orders
- Repayments in specific circumstances
- Interest on refunds of tax
- PART 13 – ADMINISTRATION AND GENERAL
- Chapter 1A – Special Measures for the protection of the tax
- 108A. Notice of requirement to furnish certain information, etc.
- 108B. Notice of requirement to issue a document
- 108C. Joint and several liability for tax
- 108D. Cancellation of a registration number – special provisions for notification and publication
- Security to be given by certain taxable persons