Link Report

This report lists all the outbound links from Section 23 under the heading Links from Section 23.

Sections and schedules within TaxSource Total linking to Section 23 are listed under Links to Section 23 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 23
Act Linked to Context

Value-Added Tax Consolidation Act 2010

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(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

Value-Added Tax Consolidation Act 2010

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(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

Value-Added Tax Consolidation Act 2010

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(b) the person to whom the supply is made is registered in accordance with section 65.

Links to Section 23 (from within TaxSource Total)
Act Linked from Context

Value-Added Tax Consolidation Act 2010

sec0011.html

(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.