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(i) services for which, in accordance with section 10, 12, 16(3)(b) or 17(1), the person to whom they are supplied is solely liable for the tax that is chargeable, or

(iii) any services of the kind referred to in subsection (1) or section 12 or 13 section 12 received by him or her.

(b) a farmer who is an accountable person referred to in section 9(4) or 12(3), or

(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).

(3) The amount on which tax is chargeable in relation to services for which the recipient is, by virtue of section 12, 13 or 17(1) section 12 or 17(1), liable for the tax chargeable, shall be the consideration for which the services were in fact supplied to him or her.

(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.

(g) the tax chargeable during the period, being tax for which he or she is liable by virtue of section 12, 13 or 17(1) section 12 or 17(1) in respect of services received by him or her,

(a) an accountable person referred to in section 9(4) or 12(3), or

(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.

(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:

(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).

(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.

(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.

(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.