Links from Section 91A | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
“EU value-added tax” means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2; |
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Value-Added Tax Consolidation Act 2010 |
“identified person” has the meaning assigned to it by section 91B(4) or 91D(4), as the case may be; |
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Value-Added Tax Consolidation Act 2010 |
“identified person” has the meaning assigned to it by section 91B(4) or 91D(4), as the case may be; |
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Value-Added Tax Consolidation Act 2010 |
(iii) in respect of the supply of goods made by a taxable person facilitating those supplies in accordance with section 91G(1)(b), and where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State; |
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Value-Added Tax Consolidation Act 2010 |
“import scheme” means the scheme for the payment of value-added tax provided for in sections 91I to 91K; |
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Value-Added Tax Consolidation Act 2010 |
“import scheme” means the scheme for the payment of value-added tax provided for in sections 91I to 91K; |
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Links to Section 91A (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
(ii) services, the supply of which is taxable in accordance with section 34(kc), to which the Union scheme (within the meaning of section 91A) applies, or |
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Value-Added Tax Consolidation Act 2010 |
(iii) goods, the supply of which is taxable in accordance with section 30, to which the import scheme (within the meaning of section 91A) applies, or |
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Value-Added Tax Consolidation Act 2010 |
(ii) services, the supply of which is taxable in accordance with section 34(kc), to which the non-Union scheme (within the meaning of section 91A)
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Value-Added Tax Consolidation Act 2010 |
(iii) goods, the supply of which is taxable in accordance with section 30, to which the import scheme (within the meaning of section 91A) applies. |
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Value-Added Tax Consolidation Act 2010 |
(i) the manner in which the non-Union scheme or Union scheme (both within the meaning of section 91A) shall
|
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Value-Added Tax Consolidation Act 2010 |
(j) the manner in which the import scheme (within the meaning of section 91A) shall operate, |
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Value-Added Tax Consolidation Act 2010 |
(ii) who supplies goods to a person the supply of which goods is deemed, by virtue of section 30, to have taken place in another Member State, except where the Union scheme within the meaning of section 91A is used, |