No 31 of 2010, Section 6, Link Report

Links from Section 6
Act	Linked to	Context
Live Stock (Artificial Insemination) Act 1947	Live Stock (Artificial Insemination) Act 1947	(i) by a farmer to any other farmer licensed as an artificial insemination centre in accordance with the Live Stock (Artificial Insemination) Act 1947, or
Value-Added Tax Consolidation Act 2010	sched1.html	(e) a person who is an accountable person solely by virtue of making exempt supplies of immovable goods, supplies specified in paragraphs 6 and 7 of Schedule 1 or insurance and reinsurance services.
Value-Added Tax Consolidation Act 2010	sched3.html	(iii) goods, being horticultural type products of the kind specified in paragraph 22(1) of Schedule 3, to persons who are not engaged in supplying those goods in the course or furtherance of business, the total annual turnover for which has not exceeded the goods threshold,
Value-Added Tax Consolidation Act 2010	sec0005.html	(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:
Value-Added Tax Consolidation Act 2010	sec0009.html	(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:
Value-Added Tax Consolidation Act 2010	sec0010.html	(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:
Value-Added Tax Consolidation Act 2010	sec0012.html	(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:
Value-Added Tax Consolidation Act 2010	sec0012.html	(d) Subsection (1) shall not apply to a supply of the kind referred to in ~~section 12(3) or (5), 13~~ section 12(3) or (5) or 17(1).
Value-Added Tax Consolidation Act 2010	sec0014.html	(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:
Value-Added Tax Consolidation Act 2010	sec0017.html	(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:
Value-Added Tax Consolidation Act 2010	sec0030.html	(c) (i) subject to subparagraph (ii), a person for whose supply of goods (other than supplies of the kind specified in section 30(a) and (b) made by a person established in the State) and services the total annual turnover has not exceeded, in the current calendar year or the previous calendar year, the goods threshold,
Value-Added Tax Consolidation Act 2010	sec0046.html	(ii) subparagraph (i) shall apply only if at least 90 per cent of the total ~~consideration~~ annual turnover referred to therein is derived from the supply of taxable goods (other than goods chargeable at any of the rates specified in section 46(1)(a) and (c) which were produced or manufactured by the person referred to in subparagraph (i) wholly or mainly from materials chargeable at the rate specified in section 46(1)(b));
Value-Added Tax Consolidation Act 2010	sec0046.html	(ii) subparagraph (i) shall apply only if at least 90 per cent of the total ~~consideration~~ annual turnover referred to therein is derived from the supply of taxable goods (other than goods chargeable at any of the rates specified in section 46(1)(a) and (c) which were produced or manufactured by the person referred to in subparagraph (i) wholly or mainly from materials chargeable at the rate specified in section 46(1)(b));
Value-Added Tax Consolidation Act 2010	sec0086A.html	(vi) agricultural services of the kind specified in an order made under section 86A, the total annual turnover for which has not exceeded the services threshold, or
Value-Added Tax Consolidation Act 2010	sec0086A.html	(vii) agricultural produce of the kind specified in an order made under section 86A, the total annual turnover for which has not exceeded the goods threshold;
Value-Added Tax Consolidation Act 2010	sec0092D.html	(b) Subject to section 92D(1), paragraphs (c) and (d) of subsection (1) shall not apply to a person who is not established in the State.
Value-Added Tax Consolidation Act 2010	sec0102.html	(i) supplies, to accountable persons and persons to whom section 102 applies, of fish (not being at a stage of processing further than that of being gutted, salted and frozen) which he or she has caught in the course of a sea-fishing business, or
Links to Section 6 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sched7.html	contained in section 6(1) and (2) of the Value-Added Tax Consolidation Act 2010
Value-Added Tax Consolidation Act 2010	sec0012.html	(3) Subject to subsection (4), a person who is an accountable person by virtue of this section or ~~section 13 or 17(1)~~ section 17(1) and who is a person referred to in section 6(1)(a) or (b) shall be deemed to be an accountable person only in respect of—
Value-Added Tax Consolidation Act 2010	sec0017.html	(b) In the absence of an election referred to in section 6(1), the person referred to in paragraph (a) shall be deemed not to be an accountable person in relation to the supply of any of the goods or services specified in—
Value-Added Tax Consolidation Act 2010	sec0018.html	(1) (a) Notwithstanding sections 5(1) and 52(1) but subject to section 6(1), where a person (in this subsection referred to as the “relevant person”) supplies services which are exempt in accordance with ~~section 52 and paragraph 3(4) of Schedule 1~~ section 52 and, paragraph 3(4) or 4(3) of Schedule 1 , then an authorised officer (being an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection) shall—
Value-Added Tax Consolidation Act 2010	sec0004.html	(iii) supplies of goods and services (other than those referred to in subparagraphs (i) and (ii) or paragraph (a)) the total ~~consideration~~ annual turnover for which is such that such person would not, because of section 6(1)(c) or (d), be an accountable person if such supplies were the only supplies made by him or her.
Value-Added Tax Consolidation Act 2010	sec0007.html	An accountable person (other than a person to whom section 8 applies) may, in accordance with regulations, be treated for the purposes of this Act as a person who is not an accountable person if the Revenue Commissioners are satisfied that, in the absence of an election under section 6(1), the person would not be an accountable person.
Value-Added Tax Consolidation Act 2010	sec0009.html	(3) Where section 5(1) applies to a person referred to in subsection (2), then subsection (2) shall not apply to the person unless section 6(1) also applies to him or her.
Value-Added Tax Consolidation Act 2010	sec0009.html	(4) Subject to subsection (5), a person who is an accountable person by virtue of this section or section 10 and who is a person referred to in section 6(1)(a) or (b) shall be deemed to be an accountable person only in respect of—
Value-Added Tax Consolidation Act 2010	sec0092D.html	(1)Section 6(3)(b) shall not apply to a taxable person—
Value-Added Tax Consolidation Act 2010	sec0092D.html	(2) Notwithstanding section 6(3), a person established in another Member State who engages in the supply, within the State, of taxable goods and services and does not avail of SME exemption scheme shall be deemed to have elected under section 6(1) to be an accountable person for the purpose of this Act.
Value-Added Tax Consolidation Act 2010	sec0092D.html	(2) Notwithstanding section 6(3), a person established in another Member State who engages in the supply, within the State, of taxable goods and services and does not avail of SME exemption scheme shall be deemed to have elected under section 6(1) to be an accountable person for the purpose of this Act.
Value-Added Tax Consolidation Act 2010	sec0094.html	(4) Section 6(1) and (2) does not apply in relation to a person who makes a supply of immovable goods.
Value-Added Tax Consolidation Act 2010	sec0097.html	(ii) A landlord who exercises such option (in this Act referred to as a “landlord’s option to tax”) shall, notwithstanding section 6(1) and (2), be an accountable person and liable to account for the tax on that letting in accordance with this Act, and that letting shall not be a supply to which section 52 applies.