LegalizeValue-Added Tax Consolidation Act 2010
The official source publishes versions of this law that are not in its history (2)
- 2020-01-01 — conflicting source texts at 2020-01-01 (act_plain.pdf)
- 2020-08-01 — conflicting source texts at 2020-01-01 (act_plain.pdf)
This is the most recent text the official source publishes. It is not a snapshot of the law as it stood on the date of each change.
58 amending acts · 2026-08-01, revised-IE-2010-act-31@2026-08-01
Act to consolidate enactments relating to value-added tax
| Act amended (1) | Words to be replaced (2) | Words to be substituted (3) |
| Criminal Justice (Legal Aid) Act 1962: | ||
| section 10(1)(d)(i) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 10(1)(d)(ii) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| Companies Act 1990: | ||
| section 205E(1), in the definition of “tax law”, in paragraph (e) | the Value-Added Tax Act 1972 and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| Finance Act 1992: | ||
| section 134(7) | under section 12 of the Value-Added Tax Act, 1972 | under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010 |
| section 134(7) | of the kind specified in paragraph (i)(e) of the First Schedule of the Value-Added Tax Act 1972, in respect of vehicles supplied pursuant to an agreement in accordance with section 3(1)(b) of that Act | of the kind specified in paragraph 6(1)(e) of Schedule 1 to the Value-Added Tax Consolidation Act 2010, in respect of vehicles supplied pursuant to an agreement in accordance with section 19(1)(c) of that Act |
| section 155(1), in the definition of “annual turnover”, in paragraph (a) | by virtue of section 10 of the Value-Added Tax Act, 1972 | by virtue of Chapter 1 of Part 5 of the Value-Added Tax Consolidation Act 2010 |
| section 155(1), in the definition of “annual turnover”, in paragraph (b) | contained in section 8(3) of the Value-Added Tax Act, 1972 | contained in section 6(1) and (2) of the Value-Added Tax Consolidation Act 2010 |
| section 155(3) | any provision in the Value-Added Tax Act, 1972 | any provision in the Value-Added Tax Consolidation Act 2010 |
| Criminal Assets Bureau Act 1996: | ||
| section 1(1), in the definition of “Revenue Acts”, in paragraph (e) | the Value-Added Tax Act, 1972 | the Value-Added Tax Consolidation Act 2010 |
| Taxes Consolidation Act 1997: | ||
| section 267N(2)(b)(i) | under section 12 of the Value-Added Tax Act 1972 | under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010 |
| section 267N(2)(b)(ii) | under section 20(3) of that Act | under section 103 of that Act |
| section 319(1)(i) | under section 12 of the Value-Added Tax Act, 1972 | under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010 |
| section 319(1)(ii) | under section 20(3) of that Act | under section 103 of that Act |
| section 527(3)(a) | under the Value-Added Tax Act, 1972 | under the Value-Added Tax Consolidation Act 2010 |
| section 531(5)(c)(ii)(I) | under the Value-Added Tax Act, 1972 | under the Value-Added Tax Consolidation Act 2010 |
| section 531(11)(a)(iv) | or the Value-Added Tax Act, 1972 | or the Value-Added Tax Consolidation Act 2010 |
| section 531(11A) | and the Value-Added Tax Act 1972 | and the Value-Added Tax Consolidation Act 2010 |
| section 531(13)(a)(v) | the Value-Added Tax Act 1972 | the Value-Added Tax Consolidation Act 2010 |
| section 811(1)(a)(iii) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 811A(6)(b)(i) | section 19B of the Value-Added Tax Act 1972 | section 81 of the Value-Added Tax Consolidation Act 2010 |
| section 817D(1)(d) | the Value-Added Tax Act 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 847A(1)(c) | the Value-Added Tax Act, 1972 and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 858(1)(a)(v) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 859(1)(e) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 885(1)(b), in the definition of “business” | (within the meaning of the Value-Added Tax Acts, 1972 to 1997) | (within the meaning of the Value-Added Tax Consolidation Act 2010) |
| section 887(1)(c) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 887(2) | but subject to section 17 of the Value-Added Tax Act, 1972 | but subject to Chapter 2 of Part 9 of the Value-Added Tax Consolidation Act 2010 |
| section 912(1)(e) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 912B(1)(d) | relating to the Value-Added Tax Act, 1972, and the enactments amending or extending that Act and any instruments made thereunder | relating to the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act and any instruments made thereunder |
| section 917D(1)(d) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 960A, in the definition of “Acts” | the Value-Added Tax Act 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 960A, in the definition of “assessment” | under section 22 of the Value-Added Tax Act 1972 | under section 110 of the Value-Added Tax Consolidation Act 2010 |
| section 960O(1) | “Act of 1972” means the Value-Added Tax Act 1972; | “Act of 2010” means the Value-Added Tax Consolidation Act 2010; |
| section 960O(3)(a) | in accordance with section 21 of the Act of 1972 | in accordance with section 114 of the Act of 2010 |
| section 960P(1) | “Act of 1972” means the Value-Added Tax Act 1972; | “Act of 2010” means the Value-Added Tax Consolidation Act 2010; |
| section 960P(3)(a) | in accordance with section 21 of the Act of 1972 | in accordance with section 114 of the Act of 2010 |
| section 1001(1)(b) | the Value-Added Tax Act, 1972 | the Value-Added Tax Consolidation Act 2010 |
| section 1002(1)(a)(v) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 1003(3)(d)(i) | under the Value-Added Tax Act, 1972 | under the Value-Added Tax Consolidation Act 2010 |
| section 1006(1)(c) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 1077A(d) | the Value-Added Tax Act 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 1077E, in the definition of “qualifying disclosure” | a penalty referred to in section 27A(4) of the Value-Added Tax Act 1972 | a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010 |
| section 1078(1)(e) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 1078(9) | and sections 26(3D) and 27A(16) of the Value-Added Tax Act 1972 | and sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010 |
| section 1079(1)(e) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 1086(1)(c) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| section 1086(4)(a) | section 27A of the Value-Added Tax Act 1972 | section 116 of the Value-Added Tax Consolidation Act 2010 |
| section 1086(4B)(a)(ii) | in subsection (11) or (12), as the case may be, of section 27A of the Value-Added Tax Act, 1972 | in subsection (11) or (12), as the case may be, of section 116 of the Value-Added Tax Consolidation Act 2010 |
| section 1089(1)(b) | section 21 of the Value-Added Tax Act, 1972 | section 114 of the Value-Added Tax Consolidation Act 2010 |
| section 1104(3) | shall be construed together with the Value-Added Tax Acts, 1972 to 1997 | shall be construed together with the Value-Added Tax Consolidation Act 2010 |
| Stamp Duties Consolidation Act 1999: | ||
| section 48 | under section 2 of the Value-Added Tax Act, 1972 | under section 3 of the Value-Added Tax Consolidation Act 2010 |
| section 56 | under section 2 of the Value-Added Tax Act, 1972 | under section 3 of the Value-Added Tax Consolidation Act 2010 |
| section 134A(1), in the definition of “qualifying disclosure” | section 27A(4) of the Value-Added Tax Act 1972 | section 116(4) of the Value-Added Tax Consolidation Act 2010 |
| Standards in Public Office Act 2001: | ||
| section 1(d) | the Value-Added Tax Act, 1972, and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act |
| Local Government (Charges) Act 2009: | ||
| section 11(2) | “Act of 1972” means the Value-Added Tax Act 1972; | “Act of 2010” means the Value-Added Tax Consolidation Act 2010; |
| section 11(2), in the definition of “specified enactment”, in paragraph (c) | the Act of 1972 | the Act of 2010 |
| section 11(2), in the definition of “tax reference number”, in paragraph (b)(ii) | for the purposes of the Act of 1972 | for the purposes of the Act of 2010 |
| Finance Act 2010: | ||
| section 77, in the definition of “supplier” | for the purposes of section 8 of the Value-Added Tax Act 1972 | for the purposes of Part 2 of the Value-Added Tax Consolidation Act 2010 |
PART 2 Consequential Amendments to Statutory Instruments
In the statutory instrument specified in column (1) of the following table for the words set out or referred to in column (2) there shall be substituted the words set out in the corresponding entry in column (3).
| Statutory Instrument amended (1) | Words to be replaced (2) | Words to be substituted (3) |
| Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318 of 1992): | ||
| regulation 14(3)(b) | under section 9 of the Value-Added Tax Act 1972 | under section 65 of the Value-Added Tax Consolidation Act 2010 |
| regulation 17(3) | the registration number under the Value-Added Tax Acts, 1972 to 1992 | the registration number under the Value-Added Tax Consolidation Act 2010 |
| Criminal Justice (Legal Aid) (Tax Clearance Certificate) Regulations 1999 (S.I. No. 135 of 1999): | ||
| regulation 2, in the definition of “the Acts”, in paragraph (b) | the Value-Added Tax Act, 1972 (No. 22 of 1972) and the enactments amending or extending that Act | the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act |
| Income Tax (Relevant Contracts) Regulations 2000 (S.I. No. 71 of 2000): | ||
| regulation 2, in the definition of “VAT registered number” | under section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972) | under section 65 of the Value-Added Tax Consolidation Act 2010 |
| Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions and Appointed Day) Order 2000 (S.I. No. 289 of 2000): | ||
| Schedule | Section 19(3)(a) (as amended by the Finance Act, 1983 (No. 15 of 1983)) of the Value-Added Tax Act, 1972 (No. 22 of 1972) | Section 76(1) of the Value-Added Tax Consolidation Act 2010 |
| Schedule | Section 19(3)(aa) (inserted by the Finance Act, 1989 (No. 10 of 1989)) of the Value-Added Tax Act, 1972 | Section 77 of the Value-Added Tax Consolidation Act 2010 |
| Mineral Oil Tax Regulations 2001 (S.I. No. 442 of 2001): | ||
| Schedule 2, in paragraph 1 | under section 9 of the Value-Added Tax Act, 1972 (No. 22 of 1972) | under section 65 of the Value-Added Tax Consolidation Act 2010 |
| Taxes (Offset of Repayments) Regulations 2002 (S.I. No. 471 of 2002): | ||
| regulation 2, in the definition of “estimate”, in paragraph (c) | section 22 of the Value-Added Tax Act 1972 (No. 22 of 1972) | section 110 of the Value-Added Tax Consolidation Act 2010 |
| regulation 3(a)(ii) | arising under the Value-Added Tax Act 1972 and the enactments amending or extending that Act | arising under the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act |
| regulation 4(a)(v) | arising under the Value-Added Tax Act 1972 and the enactments amending or extending that Act | arising under the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act |
| European Communities (Directive 2000/31/EC) Regulations 2003 (S.I. No. 68 of 2003): | ||
| regulation 7(1)(h) | in accordance with section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972) | in accordance with section 65 of the Value-Added Tax Consolidation Act 2010 |
| European Communities (Distance Marketing of Consumer Financial Services) Regulations 2004 (S.I. No. 853 of 2004): | ||
| Schedule 1, in paragraph (g) | in accordance with section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972) | in accordance with section 65 of the Value-Added Tax Consolidation Act 2010 |
| Waste Management (Waste Electrical and Electronic Equipment) Regulations 2005 (S.I. No. 340 of 2005): | ||
| regulation 15(3)(a)(ii) | the provisions of section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972) | section 65 of the Value-Added Tax Consolidation Act 2010 |
| Social Welfare (Consolidated Claims, Payments and Control) Regulations 2007 (S.I. No. 142 of 2007): | ||
| article 189(3)(b)(iv) | in accordance with section 9(1A) of the Value-Added Tax Act 1972 (No. 22 of 1972) | in accordance with section 65(2) of the Value-Added Tax Consolidation Act 2010 |
| Stamp Duty (E-stamping of Instruments) Regulations 2009 (S.I. No. 476 of 2009): | ||
| regulation 2, in the definition of “VAT number” | under section 9(1A) (inserted by section 171 of the Finance Act 1992 (No. 9 of 1992)) of the Value-Added Tax Act 1972 (No. 22 of 1972) | under section 65(2) of the Value-Added Tax Consolidation Act 2010 |
| Broadcasting Act 2009 (Section 33) Levy Order, 2010 (S.I. No. 7 of 2010): | ||
| article 2, in the definition of “VAT” | the Value-Added Tax Act 1972 | the Value-Added Tax Consolidation Act 2010 |
| Control of Excisable Products Regulations 2010 (S.I. No. 146 of 2010): | ||
| regulation 4(1), in the definition of “VAT number”, in paragraph (b) | section 9 of the Value-Added Tax Act 1972 (No. 22 of 1972) | section 65 of the Value-Added Tax Consolidation Act 2010 |
SCHEDULE 8 Repeals and Revocations
PART 1 Repeals
| Number and Year (1) | Short Title (2) | Extent of Repeal (3) |
| No. 19 of 1973. | Finance Act 1973. | Part V (sections 76 to 90), in so far as it is unrepealed. Section 98(5). Tenth Schedule. |
| No. 6 of 1975. | Finance Act 1975. | Part V (sections 50 to 53), in so far as it is unrepealed. Section 29(3). |
| No. 19 of 1975. | Finance (No. 2) Act 1975. | Sections 2 and 4(3) and (4). Schedule. |
| No. 16 of 1976. | Finance Act 1976. | Part IV (sections 49 to 63), in so far as it is unrepealed. Section 83(5). Fifth Schedule, Part II. |
| No. 34 of 1978. | Value-Added Tax (Amendment) Act 1978. | The whole Act. |
| No. 11 of 1979. | Finance Act 1979. | Part III (sections 48 and 49), in so far as it is unrepealed. Section 59(4). |
| No. 14 of 1980. | Finance Act 1980. | Part III (sections 80 to 82), in so far as it is unrepealed. Section 96(4). |
| No. 16 of 1981. | Finance Act 1981. | Part III (sections 42 to 45), in so far as it is unrepealed. Section 54(4). |
| No. 28 of 1981. | Finance (No. 2) Act 1981. | Part II (sections 10 to 15), in so far as it is unrepealed. Section 20(3). |
| No. 14 of 1982. | Finance Act 1982. | Part III (sections 74 to 90), in so far as it is unrepealed. Section 105(4). |
| No. 15 of 1983. | Finance Act 1983. | Part III (sections 77 to 89), in so far as it is unrepealed. Section 122(4). |
| No. 9 of 1984. | Finance Act 1984. | Part III (sections 84 to 95), in so far as it is unrepealed. Section 116(4). |
| No. 10 of 1985. | Finance Act 1985. | Part III (sections 41 to 54), in so far as it is unrepealed. Section 71(4). |
| No. 13 of 1986. | Finance Act 1986. | Part III (sections 79 to 91), in so far as it is unrepealed. Section 118(4). Section 118(7), in so far as it relates to value-added tax. |
| No. 10 of 1987. | Finance Act 1987. | Part III (sections 38 to 47), in so far as it is unrepealed. Section 55(4) and (8). |
| No. 12 of 1988. | Finance Act 1988. | Part III (sections 59 to 63), in so far as it is unrepealed. Section 77(4) and (9). |
| No. 10 of 1989. | Finance Act 1989. | Part III (sections 53 to 63), in so far as it is unrepealed. Section 100(4) and (9). |
| No. 10 of 1990. | Finance Act 1990. | Part III (sections 97 to 107), in so far as it is unrepealed. Section 140(4) and (9). |
| No. 13 of 1991. | Finance Act 1991. | Part III (sections 76 to 87), in so far as it is unrepealed. Section 132(4) and (9). |
| No. 9 of 1992. | Finance Act 1992. | Part III (sections 164 to 198), in so far as it is unrepealed. Section 254(4) and (11). |
| No. 13 of 1993. | Finance Act 1993. | Part III (sections 81 to 99), in so far as it is unrepealed. Section 143(4) and (9). |
| No. 13 of 1994. | Finance Act 1994. | Part III (sections 90 to 101), in so far as it is unrepealed. Section 166(4) and (9). |
| No. 8 of 1995. | Finance Act 1995. | Part III (sections 118 to 141), in so far as it is unrepealed. Section 179(4) and (10). |
| No. 9 of 1996. | Finance Act 1996. | Part III (sections 87 to 100), in so far as it is unrepealed. Section 143(4) and (10). |
| No. 22 of 1997. | Finance Act 1997. | Part III (sections 95 to 114), in so far as it is unrepealed. Section 166(4) and (10). |
| No. 3 of 1998. | Finance Act 1998. | Part 3 (sections 104 to 117), in so far as it is unrepealed. Paragraph (v) of section 133(6). Sections 134(2) and 138(4) and (9). |
| No. 2 of 1999. | Finance Act 1999. | Part 3 (sections 119 to 139), in so far as it is unrepealed. Section 217(4) and (10). |
| No. 3 of 2000. | Finance Act 2000. | Part 3 (sections 107 to 124), in so far as it is unrepealed. Section 166(4) and (10). |
| No. 7 of 2001. | Finance Act 2001. | Part 4 (sections 181 to 200), in so far as it is unrepealed. Section 243(4) and (10). Schedule 5, Part 4. |
| No. 5 of 2002. | Finance Act 2002. | Part 3 (sections 98 to 110), in so far as it is unrepealed. Section 141(4) and (9). Schedule 6, paragraphs 1 and 6(a). |
| No. 3 of 2003. | Finance Act 2003. | Part 3 (sections 112 to 131), in so far as it is unrepealed. Section 171(4) and (10). Schedule 6, paragraphs 2 and 3(b). |
| No. 8 of 2004. | Finance Act 2004. | Part 3 (sections 54 to 65), in so far as it is unrepealed. Section 94(4) and (9). |
| No. 5 of 2005. | Finance Act 2005. | Part 3 (sections 98 to 113), in so far as it is unrepealed. Section 150(4). |
| No. 6 of 2006. | Finance Act 2006. | Part 3 (sections 92 to 101), in so far as it is unrepealed. Section 130(4). Schedule 2, paragraphs 8 and 9(h). |
| No. 11 of 2007. | Finance Act 2007. | Part 3 (sections 75 to 98), in so far as it is unrepealed. Section 121, in so far as it relates to value-added tax. Section 130(4). Schedule 3. Schedule 4, paragraphs 3 and 6(c). |
| No. 3 of 2008. | Finance Act 2008. | Part 3 (sections 82 to 109), in so far as it is unrepealed. Section 144(4). Schedule 4. Schedule 8, paragraph 3 and 7(c). |
| No. 25 of 2008. | Finance (No. 2) Act 2008. | Part 3 (sections 67 to 77), in so far as it is unrepealed. Section 102(4). Schedule 3, paragraph 2. Schedule 5, Part 3. Schedule 6, paragraphs 4 and 7(d). |
| No. 12 of 2009. | Finance Act 2009. | Part 3 (sections 20 to 22), in so far as it is unrepealed. Sections 29(4) and (7)(b) and 32(4). |
| No. 34 of 2009. | National Asset Management Agency Act 2009. | Section 241. Schedule 3, Part 11. |
| No. 5 of 2010. | Finance Act 2010. | Part 4 (sections 112 to 133), in so far as it is unrepealed. Section 165(4). Schedules 2 and 3. Schedule 4, paragraphs 4 and 6(d). |
PART 2 Revocations
| S.I. No. and Year (1) | Title (2) | Extent of Revocation (3) |
| S.I. No. 307 of 1975. | Imposition of Duties (No. 221) (Excise Duties) Order 1975. | Paragraph 16. |
| S.I. No. 146 of 1978. | Value-Added Tax (Reduction of Rate) (No. 4) Order 1978. | The whole statutory instrument. |
| S.I. No. 53 of 1981. | Value-Added Tax (Reduction of Rate) (No. 5) Order 1981. | The whole statutory instrument. |
| S.I. No. 430 of 1985. | Value-Added Tax (Exempted Activities) (No. 1) Order 1985. | The whole statutory instrument. |
| S.I. No. 413 of 1992. | European Communities (Value-Added Tax) Regulations 1992. | The whole statutory instrument. |
| S.I. No. 303 of 1993. | Value-Added Tax (Threshold for Advance Payment) Order 1993. | The whole statutory instrument. |
| S.I. No. 448 of 1994. | European Communities (Value-Added Tax) Regulations 1994. | The whole statutory instrument. |
| S.I. No. 316 of 1997. | Value-Added Tax (Eligibility To Determine Tax Due By Reference To Moneys Received) Order 1997. | The whole statutory instrument. |
| S.I. No. 520 of 2009. | European Communities (Value-Added Tax) Regulations 2009. | The whole statutory instrument. |
| S.I. No. 317 of 2010. | European Communities (Value-Added Tax) Regulations 2010. | The whole statutory instrument. |
F493[SCHEDULE 9 Section 2(4A) Non-application of section 2(4A) to certain provisions of Act
PART 1
Section 33
Section 34
Section 35
Section 56(1)
Section 83
Section 88(8)
Section 91
F494[…]
F494[…]
F494[…]
F494[…]
F494[…]
PART 2
F495[Section 35A]
Section 59
F495[Section 91A]
F495[Section 91D]
F495[Section 91E]
Section 101
Section 102(3)
Paragraph 5(1A) of Schedule 2
Paragraph 6(1)(c) of Schedule 2]
F496[PART 3
Section 92B
Section 92C
Section 92D]
Footnotes
1
OJ No. L347, 11.12.2006, p.1
30
OJ No. L284, 26.10.2013, p.1
31
OJ No. L77, 23.3.2011, p.1
2
OJ No. L 275, 25.10.2003, p. 32
34
OJ No. L103, 3.4.2020, p.1
35
OJ No. L241, 27.7.2020, p.36
36
OJ No. L359, 29.10.2020, p.8
3
OJ No. L365, 31.12.1994, p.53
4
OJ No. L 226, 13.8.87, p. 1
3
OJ No. L. 337, 23.12.2015, p.35.
4
OJ No. L94, 30.3.12, p. 22.
5
OJ No. L84, 20.3.2014, p. 1.
3
OJ No. L268, 12.10.2010, p. 1.
4
OJ No. L62, 2.3.2020, p. 1.
6
OJ No. L326, 21.11.1986, p.40
10
OJ No. L244, 29.7.2020, p. 9
11
OJ No. L343, 29.12.2015, p. 1
7
OJ No. L77, 23.3.2011, p.1
8
OJ No. L290, 20.10.2012, p.1
9
OJ No. L313, 4.12.2019, p. 14
12
OJ No. L326, 21.11.1986, p. 40
13
OJ No. L269, 10.10.2013, p.1
14
OJ No. L343, 29.12.2015, p. 1
15
OJ No. L84, 31.3.2010, p. 1
16
OJ No. L268, 12.10.2010, p. 1
17
OJ No. L84, 31.3.2010, p.1
18
OJ No. L268, 12.10.2010, p. 1
19
OJ No. L326, 21.11.1986, p. 40
30
OJ No. L268, 12.11.2010, p.1
32
OJ No. L73, 19.3.1976, p.18
33
OJ No. L264, 15.10.2003, p.1
1
OJ No. L52, 27.02.2008, p. 3
2
OJ No. L15, 21.01.1998, p. 14
31
OJ No. L 302, 17.11.2009, p.32
32
OJ No. L 174, 1.7.2011, p.1
7
OJ No. L331, 7.12.1998, p. 1
8
OJ No. L117, 5.5.2017, p.176
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