| Links from Section 7 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
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. |
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Value-Added Tax Consolidation Act 2010 |
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. |
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| Links to Section 7 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
(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. |
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Value-Added Tax Consolidation Act 2010 |
(b) where a person exercised a waiver of exemption from tax in accordance with section 7 of the repealed enactment, the period for which the person
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