No 31 of 2010, Section 6, Link Report

Links from Section 6
Act	Linked to	Context
Live Stock (Artificial Insemination) Act 1947	Live Stock (Artificial Insemination) Act 1947	(i) by a farmer to any other farmer licensed as an artificial insemination centre in accordance with the Live Stock (Artificial Insemination) Act 1947, or
Value-Added Tax Consolidation Act 2010	sec0005.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	(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	sec0010.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	sec0012.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	sec0012.html	(d) Subsection (1) shall not apply to a supply of the kind referred to in ~~section 12(3) or (5), 13~~ section 12(3) or (5) or 17(1).
Value-Added Tax Consolidation Act 2010	sec0014.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	sec0017.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	sec0030.html	(c) (i) subject to subparagraph (ii) , a person for whose supply of taxable goods (other than supplies of the kind specified in section 30(1)(a)(i) ) and services, the total consideration has not exceeded and is not likely to exceed the goods threshold in any continuous period of 12 months,
Value-Added Tax Consolidation Act 2010	sec0046.html	(ii) subparagraph (i) shall apply only if at least 90 per cent of the total consideration referred to therein is derived from the supply of taxable goods (other than goods chargeable at any of the rates specified in section 46(1)(a) and (c) which were produced or manufactured by the person referred to in subparagraph (i) wholly or mainly from materials chargeable at the rate specified in section 46(1)(b));
Value-Added Tax Consolidation Act 2010	sec0046.html	(ii) subparagraph (i) shall apply only if at least 90 per cent of the total consideration referred to therein is derived from the supply of taxable goods (other than goods chargeable at any of the rates specified in section 46(1)(a) and (c) which were produced or manufactured by the person referred to in subparagraph (i) wholly or mainly from materials chargeable at the rate specified in section 46(1)(b));
Value-Added Tax Consolidation Act 2010	sec0102.html	(i) supplies, to accountable persons and persons to whom section 102 applies, of fish (not being at a stage of processing further than that of being gutted, salted and frozen) which he or she has caught in the course of a sea-fishing business, or
Links to Section 6 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sched7.html	contained in section 6(1) and (2) of the Value-Added Tax Consolidation Act 2010
Value-Added Tax Consolidation Act 2010	sec0012.html	(3) Subject to subsection (4), a person who is an accountable person by virtue of this section or ~~section 13 or 17(1)~~ section 17(1) and who is a person referred to in section 6(1)(a) or (b) shall be deemed to be an accountable person only in respect of—
Value-Added Tax Consolidation Act 2010	sec0017.html	(b) In the absence of an election referred to in section 6(1), the person referred to in paragraph (a) shall be deemed not to be an accountable person in relation to the supply of any of the goods or services specified in—
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	sec0004.html	(iii) supplies of goods and services (other than those referred to in subparagraphs (i) and (ii) or paragraph (a)) the total consideration for which is such that such person would not, because of section 6(1)(c) or (d), be an accountable person if such supplies were the only supplies made by him or her.
Value-Added Tax Consolidation Act 2010	sec0005.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	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.
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.
Value-Added Tax Consolidation Act 2010	sec0009.html	(4) Subject to subsection (5), a person who is an accountable person by virtue of this section or section 10 and who is a person referred to in section 6(1)(a) or (b) shall be deemed to be an accountable person only in respect of—
Value-Added Tax Consolidation Act 2010	sec0094.html	(4) Section 6(1) and (2) does not apply in relation to a person who makes a supply of immovable goods.
Value-Added Tax Consolidation Act 2010	sec0097.html	(ii) A landlord who exercises such option (in this Act referred to as a “landlord’s option to tax”) shall, notwithstanding section 6(1) and (2), be an accountable person and liable to account for the tax on that letting in accordance with this Act, and that letting shall not be a supply to which section 52 applies.