Link Report

“Customs Acts” has the meaning given to it by section 2(3) of the Customs Act 2015;

“customs-free airport” means the land which, under the Customs-free Airport Act 1947, for the time being constitutes the Customs-free airport;

“Appeal Commissioner” has the meaning given to it bysection 2 of the Finance (Tax Appeals) Act 2015;

“excisable products” means the products referred to in section 97 of the Finance Act 2001;

“excisable products” means the products referred to in section 97 of the Finance Act 2001;

“free port” means the land declared to be a free port for the purposes of the Free Ports Act 1986 by an order made under section of that Act;

“local authority” has the meaning assigned to it by the Local Government Act 2001;

“Appeal Commissioner” has the meaning given to it bysection 2 of the Finance (Tax Appeals) Act 2015;

“Customs Acts” has the meaning given to it by section 2(3) of the Customs Act 2015;

“Collector-General” means the Collector-General appointed under section 851 of the Taxes Consolidation Act 1997;

“inspector of taxes” means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997;

(c) money due to the person which, in accordance with section 1002 of the Taxes Consolidation Act 1997, is paid to the Revenue Commissioners by another person and has thereby ceased to be due to the person by that other person, and

“secretary” includes such persons as are referred to in section 1044(2) of the Taxes Consolidation Act 1997 and section 55(1) of the Finance Act 1920;

“Collector-General” means the Collector-General appointed under section 851 of the Taxes Consolidation Act 1997;

“inspector of taxes” means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997;

“secretary” includes such persons as are referred to in section 1044(2) of the Taxes Consolidation Act 1997 and section 55(1) of the Finance Act 1920;

(c) money due to the person which, in accordance with section 1002 of the Taxes Consolidation Act 1997, is paid to the Revenue Commissioners by another person and has thereby ceased to be due to the person by that other person, and

(i) Chapter 1 of Part 18 of the Taxes Consolidation Act 1997, or

(ii) Chapter 2 of Part 18 of the Taxes Consolidation Act 1997,

(b) a supply of any goods or services of a kind specified in Schedule 1;

other than vessels and aircraft of the kind referred to in paragraph 4(2) of Schedule 2;

“agricultural produce” has the meaning assigned to it by section 4(1);

“agricultural service” has the meaning assigned to it by section 4(1);

“farmer” has the meaning assigned to it by section 4(1);

(c) a person who, in accordance with section 17(2), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of “farmer” in section 4(1),

(b) a farmer who is an accountable person referred to in section 9(4) or 12(3), or

(b) a farmer who is an accountable person referred to in section 9(4) or 12(3), or

(c) a person who, in accordance with section 17(2), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of “farmer” in section 4(1),

(i) are held for supply (otherwise than because of section 19(1)(f)), or

“intra-Community acquisition”, in relation to goods, has the meaning assigned to it by section 24;

(a) in relation to supplies of gas through the natural gas distribution system, or of heat or cooling energy through heating or cooling networks, or of electricity, has the meaning assigned to it by section 31(1)(a), and

“capital goods” means developed immovable goods and includes refurbishment within the meaning of section 63(1), and a reference to a capital good includes a reference to any part thereof and he term “capital good” shall be construed accordingly;

“registered person” means a person who is registered in the register maintained under section 65;

“flat-rate addition” has the meaning assigned to it by section 86(1);

“antiques” has the meaning assigned to it by section 87(1);

“collectors’ items” has the meaning assigned to it by section 87(1);

“margin scheme” has the meaning assigned to it by section 87(1);

“second-hand goods” has the meaning assigned to it by section 87(1);

(b) in relation to supplies of movable goods (including a means of transport and agricultural machinery) has the meaning assigned to it by section 87(1);

“works of art” has the meaning assigned to it by section 87(1).

“auction scheme” has the meaning assigned to it by section 89(1);

(a) a supply of immovable goods in respect of which, pursuant to sections 94(2) and 95(3) and (7)(b) sections 93(2)(a)(i), 94(2) and 95(3) and (7)(b), tax is not chargeable, and

(ii) the failure of the lessee to exercise any option of the kind referred to in section 93(1)(a) in relation to that interest in those goods (but excluding any such failure if such interest were created on or after 1 July 2008), and

“completed”, in respect of immovable goods, has the meaning assigned to it by section 94(1);

(a) a supply of immovable goods in respect of which, pursuant to sections 94(2) and 95(3) and (7)(b) sections 93(2)(a)(i), 94(2) and 95(3) and (7)(b), tax is not chargeable, and

“joint option for taxation” has the meaning assigned to it by section 94;

(a) a supply of immovable goods in respect of which, pursuant to sections 94(2) and 95(3) and (7)(b) sections 93(2)(a)(i), 94(2) and 95(3) and (7)(b), tax is not chargeable, and

“landlord’s option to tax” has the meaning assigned to it by section 97;

“regulations” means regulations under section 120;

“repealed enactment” has the meaning assigned to it by section 121;