| Links from Section 85E | ||
|---|---|---|
| Act | Linked to | Context |
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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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| Links to Section 85E (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(c) A payment service provider who does not comply with section 85E shall be liable to a penalty of €4,000. |
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