Links from Schedule 2 | ||
---|---|---|
Act | Linked to | Context |
6 |
(2) Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955. |
|
Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955 |
12. (1) For the purpose of this paragraph “fertiliser” has the meaning assigned to it by the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955. |
|
Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955 |
(2) Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955. |
|
Finance Act, 2001 |
(3) The supply of excisable products dispatched or transported from within the State to a person in another Member State when the movement of the products is subject to Chapter II of Part 2 of the Finance Act 2001 (which implements the arrangements specified in paragraphs 4 and 5 of Article 7, or Article 16, of Council Directive No. 92/12/EEC of 25 February 1992). |
|
section 4 |
(2) Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955. |
|
Value-Added Tax Consolidation Act 2010 |
(7) Subject to section 56, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 19(1)(f) or (g)). |
|
Value-Added Tax Consolidation Act 2010 |
||
Value-Added Tax Consolidation Act 2010 |
(2) The supply of transport services relating to the importation of goods where the value of the services is included in the taxable amount in accordance with section 53(1). |
|
Value-Added Tax Consolidation Act 2010 |
(7) Subject to section 56, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 19(1)(f) or (g)). |
|
Value-Added Tax Consolidation Act 2010 |
(5) In this paragraph “traveller” and “traveller’s qualifying goods” have the meanings respectively assigned to them by section 58(1). |
|
Value-Added Tax Consolidation Act 2010 |
(4) The supply of goods that are a traveller’s qualifying goods, but only if section 58(2) is complied with. |
|
Value-Added Tax Consolidation Act 2010 |
(5) The supply of services in obtaining a repayment of tax due on the supply of a traveller’s qualifying goods or as a result of the application of subparagraph (4) to that supply of goods, but only if section 58(2) is complied with. |
|
Value-Added Tax Consolidation Act 2010 |
(8) In this paragraph “traveller’s qualifying goods” has the meaning assigned to it by section 58(1). |
|
Value-Added Tax Consolidation Act 2010 |
1. (1) The supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, provided that the supplier of the goods has complied with section 82 or, where the supplier has failed to so comply, he or she has justified such failure to the satisfaction of the Revenue Commissioners. |
|
Value-Added Tax Consolidation Act 2010 |
(3) Services that are treated as intermediary services under the travel agent’s margin scheme in accordance with section 88(8). |
|
Links to Schedule 2 (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(ii) the items specified in subparagraphs (b) to (e) of paragraph9 of Schedule 2, and |
|
Value-Added Tax Consolidation Act 2010 |
(a) services specified in paragraph 3(4) of Schedule 2 (Work on movable goods for export); |
|
Value-Added Tax Consolidation Act 2010 |
(b) services specified in paragraph 4(2) of Schedule 2 (Repair, etc. of sea-going vessels or aircraft); |
|
Value-Added Tax Consolidation Act 2010 |
(c) services specified in paragraph 4(4) of Schedule 2 (Repair, etc. of equipment used in international aircraft). |
|
Value-Added Tax Consolidation Act 2010 |
22. (1) The supply of nursery or garden centre stock consisting of live plants, live trees, live shrubs, bulbs, roots and the like,
not being of a kind specified in
|
|
Value-Added Tax Consolidation Act 2010 |
other than vessels and aircraft of the kind referred to in paragraph 4(2) of Schedule 2; |
|
Value-Added Tax Consolidation Act 2010 |
(b) zero per cent of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) and (6) of Schedule 2 or of goods or services of a kind specified in the other paragraphs of that Schedule; |
|
Value-Added Tax Consolidation Act 2010 |
(4) (a) The Minister may by order vary Schedule 2 or 3 by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, but no order shall be made under this Chapter for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable. |