Links from Section 120 | ||
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Act | Linked to | Context |
Customs Act 2015 |
(E) the Customs Act 2015, and |
|
Education Act 1998 |
(c) provide for the conditions under which education provided to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998, would be the curriculum determined by the Minister for Education and Skills in accordance with that Act. |
|
section 10 |
(c) provide for the conditions under which education provided to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998, would be the curriculum determined by the Minister for Education and Skills in accordance with that Act. |
|
Taxes Consolidation Act, 1997 |
(C) the Capital Gains Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997), |
|
Taxes Consolidation Act, 1997 |
(B) the Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997), |
|
Taxes Consolidation Act, 1997 |
(B) the Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997), |
|
Taxes Consolidation Act, 1997 |
(C) the Capital Gains Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997), |
|
Value-Added Tax Consolidation Act 2010 |
(a) the circumstances, terms and conditions under which (for the purposes of paragraph 11 of Schedule 3)— |
|
Value-Added Tax Consolidation Act 2010 |
(b) the particulars to be furnished in relation to antiques as specified in paragraph 24 of Schedule 3 or paragraph 3 of Schedule 5. |
|
Value-Added Tax Consolidation Act 2010 |
(b) the particulars to be furnished in relation to antiques as specified in paragraph 24 of Schedule 3 or paragraph 3 of Schedule 5. |
|
Value-Added Tax Consolidation Act 2010 |
(i) the manner in which exemption in respect of certain services may be waived under section 7 of the repealed enactment and any such waiver may be cancelled under section 96(3); and |
|
Value-Added Tax Consolidation Act 2010 |
(3) As regards Part 3, regulations may provide for the treatment under section 27(1) of the use and services specified therein as services supplied by a person for consideration in the course of business. |
|
Value-Added Tax Consolidation Act 2010 |
(4) As regards Part 4, regulations may provide for the circumstances in which a person may exercise an election referred to in
|
|
Value-Added Tax Consolidation Act 2010 |
(b) the making of a determination under section 38, |
|
Value-Added Tax Consolidation Act 2010 |
(c) the methods which may be used for the purposes of applying section 44. |
|
Value-Added Tax Consolidation Act 2010 |
(a) the manner in which any amount may be apportioned (including the methods of apportionment which may be applied for the purposes of section 47(1) and (2)), |
|
Value-Added Tax Consolidation Act 2010 |
(c) a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying section 47, |
|
Value-Added Tax Consolidation Act 2010 |
(d) the manner in which a determination may be made for the purposes of section 51. |
|
Value-Added Tax Consolidation Act 2010 |
(a) for the purposes of section 53(3), 57 or 104(4) or (5), |
|
Value-Added Tax Consolidation Act 2010 |
(aa) as respects the accounting by an accountable person for tax by the means referred to in section 53A(1)— |
|
Value-Added Tax Consolidation Act 2010 |
(a) provide for the repayment, in accordance with section 54(2), of tax chargeable on the importation of goods, |
|
Value-Added Tax Consolidation Act 2010 |
(ab) as respects an application by a person for authorisation in accordance with subsection (2) of section 56, specify the particulars to be included in the application form referred to in that subsection by the person making the application, including, without prejudice to the generality of the foregoing— |
|
Value-Added Tax Consolidation Act 2010 |
(a) for the purposes of section 53(3), 57 or 104(4) or (5), |
|
Value-Added Tax Consolidation Act 2010 |
(b) the manner in which the deduction entitlement referred to in section 59(2)(d) may be calculated, |
|
Value-Added Tax Consolidation Act 2010 |
(c) the manner in which residual tax referred to in section 59(2)(l) may be calculated and deducted, |
|
Value-Added Tax Consolidation Act 2010 |
(h) in relation to section 62A— |
|
Value-Added Tax Consolidation Act 2010 |
(v) the conditions to which the evidence of the business controls used to comply with paragraph (a) of section 66(2A) shall be subject as referred to in paragraph (b) of that provision, |
|
Value-Added Tax Consolidation Act 2010 |
(c) provide for the tax to be accounted for by the persons or classes of persons referred to in paragraph (b) in the return, made by them under section 76 or 77, in respect of the taxable period during which the goods are so delivered or removed. |
|
Value-Added Tax Consolidation Act 2010 |
(c) provide for the tax to be accounted for by the persons or classes of persons referred to in paragraph (b) in the return, made by them under section 76 or 77, in respect of the taxable period during which the goods are so delivered or removed. |
|
Value-Added Tax Consolidation Act 2010 |
(d) the time and manner in which tax shall be payable in respect of the goods referred to in section 79(2) and (3), |
|
Value-Added Tax Consolidation Act 2010 |
(e) the determination, under section 80, of a person’s tax liability for any period by reference to moneys received and the adjustments (including a charge of tax) which may be made when a person becomes entitled to determine his or her tax liability in such manner or, having been so entitled, ceases to be so entitled, or ceases to be an accountable person, |
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Value-Added Tax Consolidation Act 2010 |
(i) the form of statement required to be furnished in accordance with section 82; |
|
Value-Added Tax Consolidation Act 2010 |
(iii) the amount or amounts to be applied for the purposes of section 82(3), (g) the keeping by accountable persons of records and the retention of such records and supporting documents or other recorded data, |
|
Value-Added Tax Consolidation Act 2010 |
(I) confirmation that full and true records are being kept by the person in accordance with section 84; |
|
Value-Added Tax Consolidation Act 2010 |
(a) the conditions for a taxable dealer to opt to apply the margin scheme to certain supplies in accordance with section 87(4), |
|
Value-Added Tax Consolidation Act 2010 |
(b) the determination of the aggregate margin in accordance with section 87(8), |
|
Value-Added Tax Consolidation Act 2010 |
(c) the manner in which the travel agent’s margin scheme referred to in section 88 shall operate, |
|
Value-Added Tax Consolidation Act 2010 |
(d) the form of the invoice or other document that shall be issued in accordance with section 89(4), |
|
Value-Added Tax Consolidation Act 2010 |
(h) the keeping by persons trading in investment gold (within the meaning of section 90) of records and the retention of such records and supporting documents or other recorded data. |
|
Value-Added Tax Consolidation Act 2010 |
(e) the conditions under which a person may waive his or her right to exemption from tax on the supply of investment gold (within the meaning of section 90), |
|
Value-Added Tax Consolidation Act 2010 |
(f) the conditions under which an intermediary (within the meaning of section 90) may waive his or her right to exemption from tax on that person’s supply of services, |
|
Value-Added Tax Consolidation Act 2010 |
(g) the conditions under which a person may claim a refund of tax in accordance with section 90(6)(b), (7)(b) and (8)(b), and the manner in which such refund may be claimed, |
|
Value-Added Tax Consolidation Act 2010 |
(h) the manner in which the electronic services scheme referred to in section 91 shall
|
|
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
|
|
Value-Added Tax Consolidation Act 2010 |
(j) the manner in which the import scheme (within the meaning of section 91A) shall operate, |
|
Value-Added Tax Consolidation Act 2010 |
(k) the manner in which the special arrangements for value-added tax on import (within the meaning of section 91H) shall operate. |
|
Value-Added Tax Consolidation Act 2010 |
(i) the manner in which exemption in respect of certain services may be waived under section 7 of the repealed enactment and any such waiver may be cancelled under section 96(3); and |
|
Value-Added Tax Consolidation Act 2010 |
(b) the manner in which residual tax referred to in section 104(1) may be calculated and repaid, |
|
Value-Added Tax Consolidation Act 2010 |
(a) for the purposes of section 53(3), 57 or 104(4) or (5), |
|
Value-Added Tax Consolidation Act 2010 |
(c) the conditions governing a person’s entitlement to interest in accordance with section 105. |
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Links to Section 120 (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
“regulations” means regulations under section 120; |
|
Value-Added Tax Consolidation Act 2010 |
(3) Subject to subsection (1) |
|
Value-Added Tax Consolidation Act 2010 |
(a) an accountable person no longer complies with one or more of the requirements specified in regulations made under section 120(7)(aa)(i), or |
|
Value-Added Tax Consolidation Act 2010 |
(b) one or more conditions or restrictions, imposed by regulations made under section 120(7)(aa)(ii) as respects the accounting by an accountable person for tax by the means referred to in subsection (1), are no longer satisfied or are no longer being observed, |
|
Value-Added Tax Consolidation Act 2010 |
(aa) provide in the application form the particulars specified in such regulations as may be made under section 120(7)(ab), |