Links from Section 91B | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(10A) Notwithstanding subsection (10), where an identified person is required to be registered in the State under section 65 in respect of activities other than those undertaken under the non-Union scheme, any deduction made in accordance with section 59 shall include the tax charged in respect of all taxable activities covered by this scheme. |
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Value-Added Tax Consolidation Act 2010 |
(10A) Notwithstanding subsection (10), where an identified person is required to be registered in the State under section 65 in respect of activities other than those undertaken under the non-Union scheme, any deduction made in accordance with section 59 shall include the tax charged in respect of all taxable activities covered by this scheme. |
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Value-Added Tax Consolidation Act 2010 |
(d) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out. |
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Value-Added Tax Consolidation Act 2010 |
(11)(a) Without prejudice to the provisions of section 99, where corrections to a VAT return (‘the initial return’) are required after it has been submitted, the corrections shall be included in a subsequent VAT return submitted by electronic means within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (7). |
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Links to Section 91B (from within TaxSource Total) | ||
Act | Linked from | Context |
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 |
(a) is an identified person within the meaning of section 91B, or |
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Value-Added Tax Consolidation Act 2010 |
(7) Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the require ments of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out. |