No 31 of 2010, Section 5, Link Report

Links from Section 5
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0006.html	(2) Where, by virtue of section 6(1) or 7, a person has not been an accountable person and a change of circumstances occurs from which it becomes clear that the person is likely to become an accountable person, he or she shall be deemed, for the purposes of this Act, to be an accountable person from the beginning of the taxable period commencing next after such change.
Value-Added Tax Consolidation Act 2010	sec0007.html	(2) Where, by virtue of section 6(1) or 7, a person has not been an accountable person and a change of circumstances occurs from which it becomes clear that the person is likely to become an accountable person, he or she shall be deemed, for the purposes of this Act, to be an accountable person from the beginning of the taxable period commencing next after such change.
Value-Added Tax Consolidation Act 2010	sec0009.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.
Value-Added Tax Consolidation Act 2010	sec0010.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.
Value-Added Tax Consolidation Act 2010	sec0010.html	(c) A person not established in the State who supplies goods in the State only in the circumstances set out in section 10, or supplies a service in the State only in the circumstances set out in section 13 or 16(3), section 16(3), shall not be an accountable person.
Value-Added Tax Consolidation Act 2010	sec0012.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.
Value-Added Tax Consolidation Act 2010	sec0015.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.
Value-Added Tax Consolidation Act 2010	sec0016.html	(c) A person not established in the State who supplies goods in the State only in the circumstances set out in section 10, or supplies a service in the State only in the circumstances set out in section 13 or 16(3), section 16(3), shall not be an accountable person.
Value-Added Tax Consolidation Act 2010	sec0017.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.
Value-Added Tax Consolidation Act 2010	sec0094.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.
Value-Added Tax Consolidation Act 2010	sec0108C.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.
Links to Section 5 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0477B.html	“contractor” means a person engaged by an individual to carry out qualifying work, and who is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a registration number under section 65 of that Act;
Value-Added Tax Consolidation Act 2010	sec0018.html	(1) (a) Notwithstanding sections 5(1) and 52(1) but subject to section 6(1), where a person (in this subsection referred to as the “relevant person”) supplies services which are exempt in accordance with ~~section 52 and paragraph 3(4) of Schedule 1~~ section 52 and, paragraph 3(4) or 4(3) of Schedule 1 , then an authorised officer (being an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection) shall—
Value-Added Tax Consolidation Act 2010	sec0059.html	(4) (a) A person who, by election or in accordance with section 5(2) is deemed to become an accountable person, shall, in accordance with regulations, be entitled, in computing the amount of tax payable by him or her in respect of the first taxable period for which he or she is so deemed to be an accountable person, to treat as tax deductible under subsection (2) such part of the value of the stock-in-trade held by him or her immediately before the commencement of that taxable period as could reasonably be regarded as the amount which he or she would be entitled to claim under subsection (2) if that person had been an accountable person at the time of the delivery to him or her of such stock-in-trade.
Value-Added Tax Consolidation Act 2010	sec0006.html	(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 13, sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:
Value-Added Tax Consolidation Act 2010	sec0009.html	(3) Where section 5(1) applies to a person referred to in subsection (2), then subsection (2) shall not apply to the person unless section 6(1) also applies to him or her.