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Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)

7 Treatment of persons as not accountable.

[VATA s. 8(6)]

An accountable person (other than a person to whom section 8 applies) may, in accordance with regulations, be treated for the purposes of this Act as a person who is not an accountable person if the Revenue Commissioners are satisfied that, in the absence of an election under section 6(1), the person would not be an accountable person.