No 31 of 2010, Section 14, Link Report

Links from Section 14
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0003.html	(2) Notwithstanding section 3 but subject to subsection (3), the State or any public body shall not be treated as a taxable person acting in that capacity in respect of any activity or transaction that is carried out by it in, or is closely linked to, the exercise by the State or that public body of particular rights or powers conferred on it by any enactment, except where—
Value-Added Tax Consolidation Act 2010	sec0009.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	sec0010.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.
Links to Section 14 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sched6.html	Section 14.
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	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:
Value-Added Tax Consolidation Act 2010	sec0095.html	(d) Where the supply referred to in paragraph (c) is to a Department of State or a local authority, then, notwithstanding anything to the contrary effect in section 14(2), the Department of State or local authority shall be accountable for and liable to pay the tax referred to in that paragraph.