| Links from Section 85C | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(4)(a) For the purpose of subsection (3), the number of cross-border payments shall be calculated by reference to the payment services (including any payment services referred to in subsection (5)(a)) provided by the payment service provider per Member State and, subject to paragraph (b), per identifier referred to in subsection (3) of section 85B. |
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Value-Added Tax Consolidation Act 2010 |
(b) Where a payment service provider has information that a payee has more than one identifier, as referred to in subsection (3) of section 85B, the number of cross-border payments shall be calculated per payee. |
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Value-Added Tax Consolidation Act 2010 |
(1) Subject to subsections (2), (3) and (5), payment service providers shall keep detailed records, in accordance with section 85D, of the payees and payments relating to the payment services they provide for each calendar quarter. |
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| Links to Section 85C (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(1) The records referred to in section 85C(1) shall contain the following information: |
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Value-Added Tax Consolidation Act 2010 |
Any records retained by a payment service provider in accordance with section 85C shall be kept in electronic format for a period of 3 years from the end of the year of the date of payment. |
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