Links from Section 86A | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(2)In subsection (1), “non-recoverable tax on input costs” means tax which would be deductible in accordance with section 59 if the flat- rate farmers in the particular agricultural sector were registered for value-added tax, less tax which is recoverable by flat-rate farmers in that sector in accordance with a refund order made under section 103. |
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Value-Added Tax Consolidation Act 2010 |
(1)Where, following a review carried out by the Revenue Commissioners in relation to a particular agricultural sector and having regard, in particular, to the business structures or models employed and the nature of the relationships and contractual arrangements in place between parties in the sector, the Minister is satisfied that the application of the flat-rate addition in accordance with section 86 in respect of supplies of agricultural produce or agricultural services within that sector has resulted in, and if that application were retained would continue to contribute to, a systematic excess of the amount of flat-rate addition payments over the amount of non-recoverable tax on input costs borne by flat-rate farmers within that sector, the Minister may by order provide that the flat-rate addition shall not apply to supplies of a kind to be specified in the order. |
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Value-Added Tax Consolidation Act 2010 |
(2)In subsection (1), “non-recoverable tax on input costs” means tax which would be deductible in accordance with section 59 if the flat- rate farmers in the particular agricultural sector were registered for value-added tax, less tax which is recoverable by flat-rate farmers in that sector in accordance with a refund order made under section 103. |
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Links to Section 86A (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(3A) A person who issues an invoice, settlement voucher or other document provided for in section 68 or 86 in which an amount of flat-rate addition is stated in respect of supplies of goods or services which are the subject of an order made under section 86A shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(6) An invoice, settlement voucher or other document provided for in this section or in section 86(1) shall not issue in respect of supplies of a kind specified in an order made under section 86A. |
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Value-Added Tax Consolidation Act 2010 |
(1A) Where section 68(6) applies, the issue of an invoice by a flat-rate farmer shall only apply in respect of agricultural produce or an agricultural service of a kind not specified in an order made by the Minister under section 86A. |
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Value-Added Tax Consolidation Act 2010 |
(2) Where, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, the farmer issues
an invoice in which the flat-rate addition is stated separately, that addition is recoverable by the farmer as part of the
consideration for the
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