| Links from Section 85G | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
The manner referred to in section 85F (inserted by the European Union (Value-Added Tax) Regulations 2023) ( S.I. No. 650 of 2023 )) is as follows: |
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| Links to Section 85G (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
(ii) A payment service provider who fails to provide the information contained in the records referred to in section 85F(2) in respect of the calendar quarter to which that information relates (in this subparagraph referred to as the ‘first-mentioned calendar quarter’), in the manner specified in section 85G(a), by the end of the month following each calendar quarter subsequent to the first-mentioned calendar quarter, shall be liable to a further penalty of €4,000 in respect of such failure in respect of each such subsequent calendar quarter after the first-mentioned calendar quarter until the payment service provider provides the information concerned in the manner so specified. |
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Value-Added Tax Consolidation Act 2010 |
(2) Where this section applies to a payment service provider, the records referred to in section 85D shall be made available to the Revenue Commissioners in the manner specified in section 85G (inserted by the European Union (Value-Added Tax) (No. 2) Regulations 2023 ( S.I. No. 651 of 2023 )). |
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