No 31 of 2010, Section 60, Link Report

Links from Section 60
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0019.html	(iv) subject to section 59(2)(d), the purchase, hiring, intra-Community acquisition or importation of motor vehicles otherwise than as stock-in-trade or for the purpose of the supply thereof by a person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of those motor vehicles as part of an agreement of the kind referred to in section 19(1)(c) or for the purposes of a business which consists in whole or part of the hiring of motor vehicles or for use, in a driving school business, for giving driving instruction,
Value-Added Tax Consolidation Act 2010	sec0059.html	(iv) subject to section 59(2)(d), the purchase, hiring, intra-Community acquisition or importation of motor vehicles otherwise than as stock-in-trade or for the purpose of the supply thereof by a person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of those motor vehicles as part of an agreement of the kind referred to in section 19(1)(c) or for the purposes of a business which consists in whole or part of the hiring of motor vehicles or for use, in a driving school business, for giving driving instruction,
Value-Added Tax Consolidation Act 2010	sec0059.html	(3) Notwithstanding anything in this Chapter, where section 87(3) or (8) or 89(3) has been applied to a supply of goods to an accountable person, that accountable person shall not deduct, in accordance with section 59(2), any tax in relation to the supply to him or her.
Value-Added Tax Consolidation Act 2010	sec0087.html	(3) Notwithstanding anything in this Chapter, where section 87(3) or (8) or 89(3) has been applied to a supply of goods to an accountable person, that accountable person shall not deduct, in accordance with section 59(2), any tax in relation to the supply to him or her.
Value-Added Tax Consolidation Act 2010	sec0089.html	(3) Notwithstanding anything in this Chapter, where section 87(3) or (8) or 89(3) has been applied to a supply of goods to an accountable person, that accountable person shall not deduct, in accordance with section 59(2), any tax in relation to the supply to him or her.
Links to Section 60 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0056.html	“qualifying goods” means all taxable goods excluding motor vehicles within the meaning of section 60(1) and petrol;
Value-Added Tax Consolidation Act 2010	sec0056.html	“qualifying services” means all taxable services excluding the provision of food or drink, accommodation, other personal services, entertainment services or the hire of motor vehicles within the meaning of section 60(1).
Value-Added Tax Consolidation Act 2010	sec0061.html	“dual-use inputs” means movable goods or services (other than goods or services on the purchase or acquisition of which, by virtue of section 60(2), a deduction of tax shall not be made, or services related to the development of immovable goods that are subject to Chapter 2) which are not used solely for the purposes of either deductible supplies or activities or non-deductible supplies or activities;
Value-Added Tax Consolidation Act 2010	sec0085.html	(2) (a) An accountable person who claims a deduction of tax pursuant to Chapter 1 of Part 8 in respect of qualifying accommodation within the meaning of section 60(1) shall retain full and true records in relation to the attendance by the delegate at the relevant qualifying conference (including the details referred to in section 60(1) issued to the accountable person by the person responsible for organising the conference).
Value-Added Tax Consolidation Act 2010	sec0085.html	(2) (a) An accountable person who claims a deduction of tax pursuant to Chapter 1 of Part 8 in respect of qualifying accommodation within the meaning of section 60(1) shall retain full and true records in relation to the attendance by the delegate at the relevant qualifying conference (including the details referred to in section 60(1) issued to the accountable person by the person responsible for organising the conference).
Value-Added Tax Consolidation Act 2010	sec0085.html	(b) A person responsible for organising a qualifying conference within the meaning of section 60(1) and to which section 60(2)(a)(i) relates shall keep full and true records of each such conference organised by the person.
Value-Added Tax Consolidation Act 2010	sec0085.html	(b) A person responsible for organising a qualifying conference within the meaning of section 60(1) and to which section 60(2)(a)(i) relates shall keep full and true records of each such conference organised by the person.
Value-Added Tax Consolidation Act 2010	sec0087.html	“agricultural machinery” means machinery or equipment (other than a motor vehicle within the meaning of section 60(1)) which has been used by a flat-rate farmer for the purpose of that farmer’s Annex VII activity in circumstances where any tax charged on the supply of that machinery or equipment to the farmer would have been deductible by him or her if he or she had elected to be an accountable person at the time of that supply of the machinery or equipment to the farmer;
Value-Added Tax Consolidation Act 2010	sec0087.html	(a) motor vehicles within the meaning of section 60(1) which that person acquired other than—
Value-Added Tax Consolidation Act 2010	sec0087.html	(14) (a) Where an accountable person purchases or acquires motor vehicles, within the meaning of section 60(1), as stock-in-trade and declares any such vehicle for registration to the Revenue Commissioners (in accordance with section 131 of the Finance Act 1992) on that person’s own behalf and where deductibility in accordance with Chapter 1 of Part 8 has been claimed by that person in respect of that motor vehicle, then—
Value-Added Tax Consolidation Act 2010	sec0089.html	(a) motor vehicles within the meaning of section 60(1) which that person acquired other than—
Value-Added Tax Consolidation Act 2010	sec0093.html	(ii) do not include any expenses relating to goods or services of the type specified in section 60(2).