Links from Section 28 | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(b) that other person exercises an option to tax that letting in accordance with section 97(1)(a)(i), |
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Links to Section 28 (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(b) who are persons who
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Value-Added Tax Consolidation Act 2010 |
(b) who are persons who
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Value-Added Tax Consolidation Act 2010 |
(4) |
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Value-Added Tax Consolidation Act 2010 |
(4) |
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Value-Added Tax Consolidation Act 2010 |
(2) |
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Value-Added Tax Consolidation Act 2010 |
(2) |
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Value-Added Tax Consolidation Act 2010 |
(3) |
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Value-Added Tax Consolidation Act 2010 |
(3) |
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Value-Added Tax Consolidation Act 2010 |
(c) Where the letting referred to in paragraph (a)(iii) is a supply to which section 28(4) applies, the receiver or person exercising the power shall calculate the deductibility adjustment in accordance with the formula set out in paragraph (b) and that amount shall be payable by the receiver or person exercising the power as if it were tax due for the taxable period in which that letting takes place. |