Link Report

This report lists all the outbound links from Section 48 under the heading Links from Section 48.

Sections and schedules within TaxSource Total linking to Section 48 are listed under Links to Section 48 (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 Links in repealed sections of the legislation are not listed.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 48
Act Linked to Context

Value-Added Tax Consolidation Act 2010

sec0046.html

(1) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to—

Value-Added Tax Consolidation Act 2010

sec0046.html

(1) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to—

Value-Added Tax Consolidation Act 2010

sec0046.html

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

Value-Added Tax Consolidation Act 2010

sec0046.html

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

Value-Added Tax Consolidation Act 2010

sec0046.html

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

Links to Section 48 (from within TaxSource Total)
Act Linked from Context

Value-Added Tax Consolidation Act 2010

sched7.html

Section 123.

Value-Added Tax Consolidation Act 2010

sec0087.html

(iii) a work of art which has been supplied to the taxable dealer by an accountable person other than a taxable dealer, where the supply to that dealer is of the kind referred to in section 48(1)(c).