Links from Section 53A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(5) Where a notice of exclusion is served on a person under subsection (4), the person may appeal the notice to the Appeal Commissioners in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice. |
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Taxes Consolidation Act, 1997 |
(5) Where a notice of exclusion is served on a person under subsection (4), the person may appeal the notice to the Appeal Commissioners in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice. |
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Value-Added Tax Consolidation Act 2010 |
(1) Notwithstanding section 53(3) but subject to subsection (4), an accountable person may account for the tax chargeable under section 3(b) on goods imported into the State by the person in the return to be furnished by the person, under section 76 or 77, in respect of the taxable period in which the tax has become so chargeable. |
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Value-Added Tax Consolidation Act 2010 |
(1) Notwithstanding section 53(3) but subject to subsection (4), an accountable person may account for the tax chargeable under section 3(b) on goods imported into the State by the person in the return to be furnished by the person, under section 76 or 77, in respect of the taxable period in which the tax has become so chargeable. |
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Value-Added Tax Consolidation Act 2010 |
(1) Notwithstanding section 53(3) but subject to subsection (4), an accountable person may account for the tax chargeable under section 3(b) on goods imported into the State by the person in the return to be furnished by the person, under section 76 or 77, in respect of the taxable period in which the tax has become so chargeable. |
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Value-Added Tax Consolidation Act 2010 |
(b) the tax is not accounted for in a return furnished by the accountable person under section 76 or 77 in respect of the taxable period in which the tax has become so chargeable, |
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Value-Added Tax Consolidation Act 2010 |
(1) Notwithstanding section 53(3) but subject to subsection (4), an accountable person may account for the tax chargeable under section 3(b) on goods imported into the State by the person in the return to be furnished by the person, under section 76 or 77, in respect of the taxable period in which the tax has become so chargeable. |
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Value-Added Tax Consolidation Act 2010 |
(b) the tax is not accounted for in a return furnished by the accountable person under section 76 or 77 in respect of the taxable period in which the tax has become so chargeable, |
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Value-Added Tax Consolidation Act 2010 |
(a) an accountable person no longer complies with one or more of the requirements specified in regulations made under section 120(7)(aa)(i), or |
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Value-Added Tax Consolidation Act 2010 |
(b) one or more conditions or restrictions, imposed by regulations made under section 120(7)(aa)(ii) as respects the accounting by an accountable person for tax by the means referred to in subsection (1), are no longer satisfied or are no longer being observed, |
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Links to Section 53A (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(aa) as respects the accounting by an accountable person for tax by the means referred to in section 53A(1)— |
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Value-Added Tax Consolidation Act 2010 |
(3) Subject to subsection (1) |