The Minister for Finance, in exercise of the powers conferred on him by section 3 of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving further effect to Council Directive 2006/112/EC of 28 November 2006 on the common system of valueadded tax as amended by Council Directive (EU) 2018/1910 of 4 December 2018, has made Regulations entitled as above.
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