Includes index.

Introduction -- Interpretation -- Charge of value added tax -- Supply of goods -- Intra-community acquisition of goods -- Alcohol products -- Immovable goods -- Long term lettings of immovable goods - reverse charge -- Supply of services -- Exemptions -- Waiver of exemption -- Taxable persons -- Registration -- Amount on which tax is chargeable -- The margin scheme -- Special scheme for auctioneers -- Rates of tax -- Deduction for tax borne or paid -- Special input credit on purchases from "flat-rate" farmers -- Special scheme for means of transport supplied by taxable dealers -- Remission for VAT on exports etc. -- Supplies to exporters -- Cash receipts -- Importation of goods -- The transition period -- Duty to keep records -- Invoices (and other documents) -- Inspection and removal of records -- Tax due and payable -- Statement of intra-community supplies -- Refund of VAT -- Interest on VAT -- Estimates of tax due -- Determination of tax due -- Security to be given by certain taxable persons -- Recovery of tax -- Appeals -- Penalties generally -- Fraudulent returns and other matters -- Assisting in making incorrect returns -- Proceedings in high court in respect of penalties -- Time limits -- Mitigation of penalties -- Regulations -- Officer responsible in case of body of persons -- Relief for stock-in-trade held on the specified day -- Special provisions for adjustment and recovery of consideration -- Repealed -- Substitution of agents etc for persons not residing in Ireland -- Extension of certain acts -- Repealed -- Excise duty on betting -- No longer relevant -- Collection of tax -- Care and management -- Short title -- First schedule -- Second schedule -- Third schedule -- Fourth schedule -- Fifth schedule -- Sixth schedule -- Eighth schedule -- 1993 and the changes that have ensued -- Revenue audits including VAT audits -- The seventh EC VAT directive "The margin scheme" -- Case law -- Statements of practice.