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Value-Added Tax Act, 1972 (No. 22)Introductory TextActs Referred to1. Interpretation.2. Charge of value-added tax.3. Delivery of goods.3A. Intra-Community acquisition of goods.3B. Alcohol products.4. Special provisions in relation to the delivery of immovable goods.4A. Person liable to pay tax in relation to certain supplies of immovable goods.4B. Supplies of immovable goods.4C. Transitional measures for supplies of immovable goods.5. Rendering of services.5A. Special scheme for electronic services.6. Exemptions.6A. Special scheme for investment gold.7. Waiver of exemption.7A. Option to tax lettings of immovable goods.7B. Transitional measures: waiver of exemption.8. Accountable persons.9. Registration.10. Amount on which tax is chargeable.10A. Margin scheme goods.10B. Special scheme for auctioneers.10C. Travel agent's margin scheme.11. Rates of tax.12. Deduction for tax borne or paid.12A. Special provisions for tax invoiced by flat-rate farmers.12B. Special scheme for means of transport supplied by taxable dealers.12C. Special scheme for agricultural machinery.12D. Adjustment of tax deductible in certain circumstances.12E. Capital goods scheme.12F. Special scheme for intra-Community refunds of tax.13. Remission of tax on goods exported, etc.13A. Supplies to, and intra-Community acquisitions and imports by, certain accountable persons.14. Payment based on cash receipts.15. Charge of tax on imported goods.15A.15B. Goods in transit (additional provisions).16. Duty to keep records.17. Invoices.18. Inspection and removal of records.19. Tax due and payable.19A. Accountable person to lodge statement of intra-Community supplies of goods.19AA. Accountable person to lodge statement of intra-Community supplies of taxable services.19B. Letter of expression of doubt.20. Refund of tax.21. Interest.21A. Interest on refunds of tax.22. Estimation of tax due for a taxable period.22A. Generation of estimates and assessments by electronic, photographie or other process.23. Estimation of tax due for any period.23A. Security to be given by certain accountable persons.24. Recovery of tax.25. Appeals.26. Penalties generally.27. Fraudulent returns, etc.27A. Penalty for deliberately or carelessly making incorrect returns, etc.28. Assisting in making incorrect returns, etc.29. Proceedings in High Court in respect of penalties.30. Time limits.31. Application of section 512 of the Income Tax Act, 1967.32. Regulations.33. Officer responsible in case of body of persons.34. Relief for stock-in-trade held on the specified day.35. Special provisions for adjustment and recovery of consideration.36. Special provisions for deliveries made prior to the specified day.37. Substitution of certain persons for persons not established in the State.38. Extension of certain Acts.39. Consequential adjustments in regard to capital allowances.40. Increase of excise duty on betting.41. Repeals.42. Collection of tax.43. Care and management of tax.44. Short title.Schedule 1 Exempt Activities (paras. 1-14)Schedule 2 Zero-Rated Goods and Services (paras. 1-13)Schedule 3 Goods and Services Chargeable at the Reduced Rate (paras. 1-25)Schedule 3, Part 1 Interpretation (paras. 1-2)Schedule 3, Part 2 Annex III supplies (paras. 3-13)Schedule 3, Part 3 Certain supplies with reduced rate at 1 January 1991: Special provisions in accordance with Article 115 of Council Directive No. 2006/112/EC of 28 November 2006 (para. 14)Schedule 3, Part 4 Certain supplies with reduced rate at 1 January 1991: Special provisions in accordance with Article 118 of Council Directive No. 2006/112/EC of 28 November 2006 (paras. 15-21)Schedule 3, Part 5 Supplies of certain live plants and similar goods (para. 22)Schedule 3, Part 6 Supplies of certain works of art, antiques and literary manuscripts (paras. 23-25)Schedule 4 "Annex A activities" and "Annex B services"Schedule 5 Works of Art, Collectors' items and Antiques Chargeable at the Rate Specified in Section 11 (1) (d) in the Circumstances Specified in Section 11 (1aa)Schedule 6 Special Scheme for Intra-Community Refunds of Tax Section 12FSchedule 7 Activities Listed in Annex 1 of council Directive 2006/112/EC of 28 November 2006 (paras. 1-13)Fourth Schedule Services that are taxed where received [original]Sixth Schedule Goods and Services Chargeable at the Rate Specified in Section 11 (1) (d) [original]
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AI Summary of 21. Interest.

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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
Version 9 of 9

21. Interest.

Repealed from 1 November 2010

[deleted]

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