Value added tax: section agreements with public authorities

Brennan, T.

Value added tax: section agreements with public authorities - 1989 - Estates Gazette (8942) 21 October 1989, 80-84(3) .

The Finance Act 1989 amends the Value Added Tax Act 1983 on the VAT treatment of land and construction work. This article discusses whether VAT is chargeable as a consequence of the obligations arising pursuant to section agreements .


HIGHWAYS ACT 1980 S38
PUBLIC HEALTH ACT 1936 S18