| Links from Section 15 | ||
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Value-Added Tax Consolidation Act 2010 |
(d) the transfer of ownership of goods specified in section 20(2)(c) from any person in the group to any other person in the group, except where, apart from this section, each of the persons whose activities are deemed to be carried on by the group is an accountable person. |
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Value-Added Tax Consolidation Act 2010 |
(a) by notice in writing (in this section referred to as a “group notification”) to each of those persons deem them to be a single taxable person (in this section referred to as a “group”), and the persons so notified shall then be regarded as being in the group for as long as this subsection applies to them, but section 65 shall apply in respect of each of the members of the group, and— |
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Value-Added Tax Consolidation Act 2010 |
(c) the requirement to furnish a statement in accordance with section 82or 83, or |
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Value-Added Tax Consolidation Act 2010 |
(c) the requirement to furnish a statement in accordance with section 82or 83, or |
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Value-Added Tax Consolidation Act 2010 |
then, subject to subsection (6), if the landlord has not exercised the landlord’s option to tax in accordance with section 97 in respect of the letting of those immovable goods at the time of the cessation or does not have a waiver of his or her right to exemption from tax in accordance with section 96(2) to (5) still in effect at the time of the cessation— |
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Value-Added Tax Consolidation Act 2010 |
(6) For the purposes of subsection (5), where the landlord’s waiver of his or her right to exemption from tax in accordance with section 96(2) to (5) has been cancelled before a surrender of possession of immovable goods to another person in the group ends, that surrender of possession shall be deemed to take place on the date of the relevant cessation. |
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Value-Added Tax Consolidation Act 2010 |
then, subject to subsection (6), if the landlord has not exercised the landlord’s option to tax in accordance with section 97 in respect of the letting of those immovable goods at the time of the cessation or does not have a waiver of his or her right to exemption from tax in accordance with section 96(2) to (5) still in effect at the time of the cessation— |
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| Links to Section 15 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
(a) the treatment of one or more persons as a single accountable person in accordance with section 15, |
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Value-Added Tax Consolidation Act 2010 |
(b) Subject to paragraph (c), in addition, the persons referred to in
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Value-Added Tax Consolidation Act 2010 |
(f) any fixed establishments of that person in the Community (other than fixed establishments belonging to a group within the meaning of section 15); |
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Value-Added Tax Consolidation Act 2010 |
(b) that landlord becomes a person in a group within the meaning of section 15 on or after 1 July 2008, and |
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Value-Added Tax Consolidation Act 2010 |
then the person referred to in section 15(1)(a)(i) in respect of that group shall be liable to pay the amount as specified in subsection (8)(a) as if it were tax due in accordance with Chapter 3 of Part 9 in the taxable period during which that landlord became a person in that group. |
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Value-Added Tax Consolidation Act 2010 |
(2) Where the Revenue Commissioners apply section 15 to a number of persons, the Commissioners may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of those persons prior to the application of that section if any one or more of those persons have not furnished all returns and remitted all amounts of tax referred to in section 76 or 77, as may be appropriate, at the time of such application. |
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