| Links from Section 91I | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(1) In this section and sections 91J and 91K— |
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Value-Added Tax Consolidation Act 2010 |
(3)Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed €150. |
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|
Value-Added Tax Consolidation Act 2010 |
(1) In this section and sections 91J and 91K— |
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|
Value-Added Tax Consolidation Act 2010 |
(3)Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed €150. |
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| Links to Section 91I (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(d)Paragraph (a) shall not apply to a person, being an intermediary (within the meaning of section 91I), where— |
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Value-Added Tax Consolidation Act 2010 |
(1C) This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where— |
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Value-Added Tax Consolidation Act 2010 |
(16) This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where— |
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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 |
(c) the arrangements set out in section 91I have not been used to pay the value-added tax due on importation, and |
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