| Links from Section 114A | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(1) Where an amount of tax is refunded to a person in accordance with an order under section 103 and— |
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Value-Added Tax Consolidation Act 2010 |
(2) Subsection (1) shall apply to tax recoverable by virtue of a notice under section 111 (whether a notice of appeal under that section is received or not) as if the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice. |
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| Links to Section 114A (from within TaxSource Total) | ||
| Act | Linked from | Context |
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The Act of 2010 is amended by inserting the following section after section 114A: |
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(t)section 114A of the Value-Added Tax Consolidation Act 2010; |
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Taxes Consolidation Act, 1997 |
(t)section 114A of the Value-Added Tax Consolidation Act 2010; |
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