| Links from Section 38 | ||
|---|---|---|
| Act | Linked to | Context |
|
Value-Added Tax Consolidation Act 2010 |
(ii) either the supplier or the recipient of that supply exercises control (within the meaning assigned to it by section 4(2)) over the other. |
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|
Value-Added Tax Consolidation Act 2010 |
(I) engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or |
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|
Value-Added Tax Consolidation Act 2010 |
(I) engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or |
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| Links to Section 38 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(c) a determination under section 18(1) or 38, |
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|
Value-Added Tax Consolidation Act 2010 |
(b) the making of a determination under section 38, |
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|
Value-Added Tax Consolidation Act 2010 |
(2) Subject to subsection (3), where, in a case not coming within section 38, the consideration actually received in relation to the supply of any goods or services is less than the amount on which tax is chargeable or no consideration is actually received, such relief may be given by repayment or otherwise in respect of the deficiency as may be provided by regulations. |
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