No 31 of 2010, Section 9, Link Report

Links from Section 9
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0005.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	sec0006.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	sec0006.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	sec0010.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	sec0010.html	(6) Subject to subsection (7), a person who is an accountable person by virtue of this section or section 10 and who is a person referred to in section 17(2) shall be deemed to be an accountable person only in respect of—
Value-Added Tax Consolidation Act 2010	sec0012.html	(2) Subject to subsection (3) and sections 12(3) and (5), 13 sections 12(3) and (5), and 17(1), and notwithstanding subsection (1), a person for whose intra-Community acquisitions of goods (being goods other than new means of transport or goods subject to a duty of excise) the total consideration for which has not exceeded and is not likely to exceed €41,000 in any continuous period of 12 months shall not, unless the person otherwise elects and then only during the period for which such election has effect, be an accountable person.
Value-Added Tax Consolidation Act 2010	sec0012.html	(b) any services of the kind referred to in ~~section 12, 13 or 17(1)~~ section 12 or 17(1) which are received by him or her.
Value-Added Tax Consolidation Act 2010	sec0012.html	(c) any services of the kind referred to in ~~section 12, 13 or 17(1)~~ section 12 or 17(1) which are received by him or her.
Value-Added Tax Consolidation Act 2010	sec0017.html	(b) any services of the kind referred to in ~~section 12, 13 or 17(1)~~ section 12 or 17(1) which are received by him or her.
Value-Added Tax Consolidation Act 2010	sec0017.html	(6) Subject to subsection (7), a person who is an accountable person by virtue of this section or section 10 and who is a person referred to in section 17(2) shall be deemed to be an accountable person only in respect of—
Value-Added Tax Consolidation Act 2010	sec0017.html	(c) any services of the kind referred to in ~~section 12, 13 or 17(1)~~ section 12 or 17(1) which are received by him or her.
Links to Section 9 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0014.html	(1) For the purposes of sections 9 and 10, where an intra-Community acquisition is effected in the State by a public body, the acquisition shall be deemed to have been effected in the course or furtherance of business.
Value-Added Tax Consolidation Act 2010	sec0002.html	(b) a farmer who is an accountable person referred to in section 9(4) or 12(3), or
Value-Added Tax Consolidation Act 2010	sec0026.html	(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 13, section 9, 10, 12, 14(1) or 17(1).
Value-Added Tax Consolidation Act 2010	sec0005.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	sec0059.html	(a) an accountable person referred to in section 9(4) or 12(3), or
Value-Added Tax Consolidation Act 2010	sec0059.html	(b) an accountable person referred to in section 9(6) or 12(5) unless the tax relates to racehorse training services supplied by him or her.
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: