No 31 of 2010, Section 63, Link Report

Links from Section 63
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0020.html	(b) in the case of a transferee where a transfer of ownership of a capital good to which section 20(2)(c) applies—
Value-Added Tax Consolidation Act 2010	sec0020.html	(i) where such a transfer would have been a supply but for the application of section 20(2)(c) and that supply would have been exempt in accordance with section 94(2) or 95(3) or (7)(b), the total tax incurred that is required to be included in the copy of the capital good record that is required to be furnished by the transferor in accordance with section 64(10)(c), and
Value-Added Tax Consolidation Act 2010	sec0020.html	(ii) where such a transfer is not one to which subparagraph (i) applies, the amount of tax that would have been chargeable on that transfer but for the application of section 20(2)(c) and section 56,
Value-Added Tax Consolidation Act 2010	sec0020.html	(b) on the supply of which tax would have been chargeable to a taxable person who carries on a business in the State but for the application of section 20(2)(c).
Value-Added Tax Consolidation Act 2010	sec0056.html	(ii) where such a transfer is not one to which subparagraph (i) applies, the amount of tax that would have been chargeable on that transfer but for the application of section 20(2)(c) and section 56,
Value-Added Tax Consolidation Act 2010	sec0056.html	(c) the amount of tax that would have been chargeable but for the application of section 56 to a capital goods owner on the owner’s acquisition or development of a capital good.
Value-Added Tax Consolidation Act 2010	sec0061.html	“deductible supplies or activities” has the meaning assigned to it by section 61;
Value-Added Tax Consolidation Act 2010	sec0064.html	“adjustment period”, in relation to a capital good, means the period encompassing the number of intervals as provided for in section 64(1)(a) during which adjustments of deductions are required to be made in respect of a capital good;
Value-Added Tax Consolidation Act 2010	sec0064.html	(i) where such a transfer would have been a supply but for the application of section 20(2)(c) and that supply would have been exempt in accordance with section 94(2) or 95(3) or (7)(b), the total tax incurred that is required to be included in the copy of the capital good record that is required to be furnished by the transferor in accordance with section 64(10)(c), and
Value-Added Tax Consolidation Act 2010	sec0094.html	(i) where such a transfer would have been a supply but for the application of section 20(2)(c) and that supply would have been exempt in accordance with section 94(2) or 95(3) or (7)(b), the total tax incurred that is required to be included in the copy of the capital good record that is required to be furnished by the transferor in accordance with section 64(10)(c), and
Value-Added Tax Consolidation Act 2010	sec0095.html	(i) where such a transfer would have been a supply but for the application of section 20(2)(c) and that supply would have been exempt in accordance with section 94(2) or 95(3) or (7)(b), the total tax incurred that is required to be included in the copy of the capital good record that is required to be furnished by the transferor in accordance with section 64(10)(c), and
Links to Section 63 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0002.html	“capital goods” means developed immovable goods and includes refurbishment within the meaning of section 63(1), and a reference to a capital good includes a reference to any part thereof and he term “capital good” shall be construed accordingly;
Value-Added Tax Consolidation Act 2010	sec0095.html	but where the immovable goods have been developed since the acquisition of those immovable goods or the creation of that interest, 20 years from the date of the most recent development of those goods (other than a development which is a refurbishment within the meaning of section 63(1)) ,
Value-Added Tax Consolidation Act 2010	sec0096.html	(5) Where a person cancelled his or her waiver before 1 July 2008, then, for the purposes of applying Chapter 2 of Part 8, the adjustment period (within the meaning of section 63(1) or, as the context may require, the period to be treated as the adjustment period in accordance with section 95(12)) in relation to any capital good the tax chargeable on that person’s acquisition or development of which that person was obliged to take into account when that person made that cancellation, shall be treated as if it ended on the date on which that cancellation had effect.
Value-Added Tax Consolidation Act 2010	sec0096.html	(7) For the purposes of applying Chapter 2 of Part 8, the adjustment period (within the meaning of section 63(1) or, as the context may require, the period to be treated as the adjustment period in accordance with section 95(12)) in relation to a capital good the tax chargeable on the landlord’s acquisition or development of which that landlord was obliged to take into account when that landlord cancelled his or her waiver, shall end on the date on which that cancellation had effect.