Link Report

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

Sections and schedules within TaxSource Total linking to Section 23A are listed under Links to Section 23A (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 Links in repealed sections of the legislation are not listed.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 23A

None
Links to Section 23A (from within TaxSource Total)
Act Linked from Context

Value-Added Tax Consolidation Act 2010

sec0011.html

(4) A person who is not established in the State, and who does not have a fixed establishment in the State, shall be deemed not to have made an intra-Community acquisition or a supply of goods in the State where such person transfers goods to an accountable person in the State under call-off stock arrangements to which section 23A applies.