| Links from Section 11 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(3) A person who is not established in the State shall, unless the person opts to register in accordance with section 65, be deemed not to have made an intra-Community acquisition or a supply of goods in the State where the only supplies by him or her in the State are in the circumstances set out in section 23. |
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Value-Added Tax Consolidation Act 2010 |
(4) A person who is not established in the State, and who does not have a fixed establishment in the State, shall be deemed not to have made an intra-Community acquisition or a supply of goods in the State where such person transfers goods to an accountable person in the State under call-off stock arrangements to which section 23A applies. |
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Value-Added Tax Consolidation Act 2010 |
(3) A person who is not established in the State shall, unless the person opts to register in accordance with section 65, be deemed not to have made an intra-Community acquisition or a supply of goods in the State where the only supplies by him or her in the State are in the circumstances set out in section 23. |
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Value-Added Tax Consolidation Act 2010 |
(1) Where a person is an accountable person only because of an intra-Community acquisition of a new means of transport, then the person shall not, unless he or she so elects, be an accountable person for the purposes of this Act except for section 79(2) or (3). |
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Value-Added Tax Consolidation Act 2010 |
then the person shall not, unless he or she so elects, be an accountable person for any purposes of this Act except for section 79(4). |
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| Links to Section 11 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(a) the person who is not established in the State has not exercised his or her option to register in accordance with section 65 by virtue of section 11(3), and |
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Value-Added Tax Consolidation Act 2010 |
(4) Notwithstanding sections 76 and 77, where section 11(2) applies— |
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Value-Added Tax Consolidation Act 2010 |
(4) Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due. |
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