S.I. No. 343/1985 - Value-Added Tax (Place of Supply of Certain Services) Regulations, 1985.

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3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1985 S.I. No. 343/1985 - Value-Added Tax (Place of Supply of Certain Services) Regulations, 1985. S.I. No. 343/1985 - Value-Added Tax (Place of Supply of Certain Services) Regulations, 1985. AmendmentsLeasuithe S.I. No. 343 of 1985. VALUE-ADDED TAX (PLACE OF SUPPLY OF CERTAIN SERVICES) REGULATIONS, 1985. The Revenue Commissioners, in exercise of the powers conferred on them by sections 5 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), and with the consent of the Minister for Finance, hereby make the following Regulations: 1. These Regulations may be cited as the Value-Added Tax (Place of Supply of Certain Services) Regulations, 1985. 2. These Regulations shall come into operation on the 25th day of October, 1985. 3. For the purposes of the Value-Added Tax Act, 1972 , the place of supply of services consisting of the hiring out of movable goods by a person established outside the European Economic Community shall be deemed to be the place where the movable goods are, or are to be, effectively used. GIVEN this 24th day of October, 1985. L. REASON, Revenue Commissioner. The Minister for Finance hereby consents to the making of the foregoing Regulations. GIVEN under the Official Seal of the Minister for Finance, this 24th day of October, 1985. ALAN M. DUKES, Minister for Finance. EXPLANATORY NOTE These Regulations, which enter into force on 25 October, 1985, concern the operation of Value-Added Tax in relation to certain services supplied to persons in this country from outside the area of the European Economic Community. The services in question are the hiring out of movable goods, and the Regulations provide that the place of supply of such services for VAT purposes will be deemed to be the place where the goods are effectively used. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais