1. Commentary
  2. Value Added Tax

Value Added Tax, Finance Act 2010

24.2Making a Claim Section 20(5) VATA was amended significantly by the Finance (No.2) Act 2008. Section 20(5)(a) now provides that the Revenue Commissioners shall refund the overpaid amount “unle...
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Other Editions

  • Value Added Tax, Finance Act 2010
  • Value Added Tax, Finance Act 2008