| Links from Section 47 | ||
|---|---|---|
| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(1) Subject to section 41— |
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Value-Added Tax Consolidation Act 2010 |
(a) in the case of a composite supply, the tax chargeable on the total consideration which the accountable person is entitled to receive for that composite supply shall be at the rate specified in section 46(1) which is appropriate to the principal supply, but if that principal supply is an exempted activity, tax shall not be chargeable in respect of that composite supply, |
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Value-Added Tax Consolidation Act 2010 |
(i) the tax chargeable on each individual supply in that multiple supply shall be at the rate specified in section 46(1) appropriate to each such individual supply, and |
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| Links to Section 47 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(a) the manner in which any amount may be apportioned (including the methods of apportionment which may be applied for the purposes of section 47(1) and (2)), |
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|
Value-Added Tax Consolidation Act 2010 |
(c) a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying section 47, |
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