Irish Revenue has issued eBrief No. 297/24 on the VAT Notes for Guidance - Finance Act 2024.

---

77. Interpretation (Part 3)

This section defines the Principal Act as the Value-Added Tax Consolidation Act 2010 for the purposes of Part 3 of the Act. This is a conventional provision in Finance Acts. It allows abbreviated terms to be used for references to previous legislation and thus facil…