Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021.

• Statutory Instrument No.: 228/2021
• Published date: 14 May 2021

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 14th May, 2021.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 46 (5) of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), hereby make the following Order:

1. This Order may be cited as the Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021.

2. Subclause (ii) of paragraph 11(4)(a) of Schedule 2 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) is amended by the substitution of “31 December 2021” for “30 April 2021”.

GIVEN under my Official Seal,

30 April, 2021.

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