No 31 of 2010, Section 22, Link Report

Links from Section 22
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0019.html	(1) Where an agent or auctioneer makes a sale of goods in accordance with section 19(1)(b), the transfer of those goods to that agent or auctioneer shall be deemed to be a supply of the goods to the agent or auctioneer at the time that the agent or auctioneer makes that sale.
Value-Added Tax Consolidation Act 2010	sec0019.html	(a) supplies financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of a supply of goods within the meaning of section 19(1)(c), and
Value-Added Tax Consolidation Act 2010	sec0095.html	(b) A disposal of goods under this subsection shall include any assignment or surrender that is deemed to be a supply of immovable goods as provided by section 95(5).
Links to Section 22 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0025.html	(b) a transaction specified in section 20 or 22(2).
Value-Added Tax Consolidation Act 2010	sec0065.html	(b) who are persons who dispose of goods which pursuant to section 22(3) dispose of goods or supply services which pursuant to section 22(3) or 28(4) or (5) are deemed to be supplied by an accountable person in the course or furtherance of his or her business.
Value-Added Tax Consolidation Act 2010	sec0065.html	(4) Every person who disposes of goods which pursuant to section 22(3) are deemed to be supplied by an accountable person in the course or furtherance of his or her business shall, within 14 days of the disposal, Every person who disposes of goods or supplies services which pursuant to section 22(3) or 28(4) or (5) are deemed to be supplied by an accountable person in the course of his or her business shall, within 14 days of the disposal or the supply of a service, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering the person for tax.
Value-Added Tax Consolidation Act 2010	sec0076.html	(2) A person who disposes of goods which pursuant to section 22(3) A person who disposes of goods or supplies services which pursuant to section 22(3) or 28(4) or (5) are deemed to be supplied by an accountable person in the course or furtherance of his or her business shall—
Value-Added Tax Consolidation Act 2010	sec0076.html	(3) The owner of goods which pursuant to section 22(3) The owner of the goods or the supplier of the services which pursuant to section 22(3) or 28(4) or (5) are deemed to be supplied by an accountable person in the course or furtherance of the accountable person’s business shall exclude from any return which the owner is or, but for this subsection, would be required to furnish under this Act, the tax payable in accordance with subsection (2).
Value-Added Tax Consolidation Act 2010	sec0094.html	“owner” means the accountable person referred to in section 22(3);
Value-Added Tax Consolidation Act 2010	sec0094.html	“vendor” means the person referred to in section 22(3), not being the accountable person referred to in that section, who disposes of the immovable goods that are referred to in paragraph (b).
Value-Added Tax Consolidation Act 2010	sec0094.html	(b) Where a supply of immovable goods is a supply to which section 22(3) applies and that supply would otherwise be exempted because of subsection (2), or section 95(3) or (7)(b), then, notwithstanding those provisions, tax is chargeable on that supply where—