| Links from Section 58 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(2) The Revenue Commissioners shall, subject to and in accordance with regulations (if any), allow the application of section 46(1)(b) (in this section referred to as “zero-rating”) to— |
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Value-Added Tax Consolidation Act 2010 |
(4) A VAT refunding agent acting as such may, in accordance with regulations, treat the tax charged to the traveller on the supply of that traveller’s qualifying goods as tax that is deductible by the agent in accordance with section 59(2) provided that that agent fulfils the conditions set out in subsection (2) in respect of that supply. |
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| Links to Section 58 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
(5) In this paragraph “traveller” and “traveller’s qualifying goods” have the meanings respectively assigned to them by section 58(1). |
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Value-Added Tax Consolidation Act 2010 |
(4) The supply of goods that are a traveller’s qualifying goods, but only if section 58(2) is complied with. |
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Value-Added Tax Consolidation Act 2010 |
(5) The supply of services in obtaining a repayment of tax due on the supply of a traveller’s qualifying goods or as a result of the application of subparagraph (4) to that supply of goods, but only if section 58(2) is complied with. |
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Value-Added Tax Consolidation Act 2010 |
(8) In this paragraph “traveller’s qualifying goods” has the meaning assigned to it by section 58(1). |
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Value-Added Tax Consolidation Act 2010 |
(d) the refusal of an application for authorisation to operate as a VAT refunding agent (within the meaning assigned by section 58(1)) or the cancellation of any such authorisation, |
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Value-Added Tax Consolidation Act 2010 |
(b) An accountable person shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 57, 58, 102 or 104(1), (4) or (5), give to that other person in writing the particulars specified in regulations for the purposes of section 66(1) in respect of the goods or services supplied by the accountable person to that other person that are specified in the request. |
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Value-Added Tax Consolidation Act 2010 |
(6) Notwithstanding sections 57, 58, 102 and 104(1), (4) and (5) and Chapter 1 of Part 8, a travel agent shall not be entitled to a deduction or a refund of tax borne or paid in respect of bought-in services supplied by the travel agent as margin scheme services. |
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