No 31 of 2010, Section 64, Link Report

Links from Section 64
Act	Linked to	Context
National Asset Management Agency Act 2009	National Asset Management Agency Act 2009	(ii) a receiver is appointed by or on the application of a mortgagee or under section 147 of the National Asset Management Agency Act 2009 or by any other means,
National Asset Management Agency Act 2009	National Asset Management Agency Act 2009	(ii) a receiver was appointed by or on the application of a mortgagee or under section 147 of the National Asset Management Agency Act 2009 or by any other means,
section 147	section 147	(ii) a receiver is appointed by or on the application of a mortgagee or under section 147 of the National Asset Management Agency Act 2009 or by any other means,
section 147	section 147	(ii) a receiver was appointed by or on the application of a mortgagee or under section 147 of the National Asset Management Agency Act 2009 or by any other means,
Value-Added Tax Consolidation Act 2010	sec0020.html	(b) Where a capital goods owner supplies or transfers by means of a transfer to which section 20(2)(c) applies a capital good during the adjustment period, then the adjustment period for that capital good for that owner shall end on the date of that supply or transfer.
Value-Added Tax Consolidation Act 2010	sec0020.html	(I) a capital goods owner supplies a capital good or transfers a capital good, being a transfer to which section 20(2)(c) applies (other than a transfer to which subsection (10)(c)~~applies)~~ applies), during the adjustment period in relation to that capital good,
Value-Added Tax Consolidation Act 2010	sec0020.html	(II) tax is chargeable on that supply, or tax would have been chargeable on that transfer but for the application of section 20(2)(c), and
Value-Added Tax Consolidation Act 2010	sec0020.html	(c) Where a capital goods owner supplies or transfers, being a transfer to which section 20(2)(c) applies, part of a capital good during the adjustment period, then, for the remainder of the adjustment period applicable to that capital good—
Value-Added Tax Consolidation Act 2010	sec0020.html	(II) a capital goods owner transfers (other than a transfer to which subsection (10)(c) applies) a capital good during the adjustment period applicable to that capital good and tax would have been chargeable on that transfer but for the application of section 20(2)(c),
Value-Added Tax Consolidation Act 2010	sec0020.html	(II) that would have been chargeable on the transfer of that capital good but for the application of section 20(2)(c), or
Value-Added Tax Consolidation Act 2010	sec0020.html	J is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2)(c), or the amount of tax that would have been chargeable on the supply but for the application of section 56.
Value-Added Tax Consolidation Act 2010	sec0020.html	(II) a capital goods owner transfers (other than a transfer to which subsection (10)(c) applies) a capital good which has not been completed and tax would have been chargeable on that transfer but for the application of section 20(2)(c),
Value-Added Tax Consolidation Act 2010	sec0020.html	(II) that would have been chargeable on the transfer of that capital good but for the application of section 20(2)(c), or
Value-Added Tax Consolidation Act 2010	sec0020.html	L is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2) (c), or the amount of tax that would have been chargeable on the supply but for the application of section 56.
Value-Added Tax Consolidation Act 2010	sec0020.html	(i) by way of a transfer, being a transfer to which section 20(2)(c) applies other than a transfer to which paragraph (c) applies, on which tax would have been chargeable but for the application of section 20(2)(c), or
Value-Added Tax Consolidation Act 2010	sec0020.html	(i) by way of a transfer, being a transfer to which section 20(2)(c) applies other than a transfer to which paragraph (c) applies, on which tax would have been chargeable but for the application of section 20(2)(c), or
Value-Added Tax Consolidation Act 2010	sec0020.html	(I) on the transfer of that capital good but for the application of section 20(2)(c), less any amount accounted for by that owner in respect of that transfer in accordance with paragraph (b), and
Value-Added Tax Consolidation Act 2010	sec0020.html	(I) a transfer of ownership of a capital good (in this paragraph referred to as the “relevant capital good”) occurs, being a transfer to which section 20(2)(c) applies, but excluding a transfer to which paragraph (c) applies, and
Value-Added Tax Consolidation Act 2010	sec0020.html	(II) the transferee would not have been entitled to deduct all of the tax that would have been chargeable on that transfer but for the application of section 20(2)(c),
Value-Added Tax Consolidation Act 2010	sec0020.html	F is the amount of tax that would have been chargeable but for the application of section 20(2)(c), and
Value-Added Tax Consolidation Act 2010	sec0020.html	G is the amount of that tax that would have been deductible in accordance with Chapter 1 by that transferee if section 20(2)(c) had not applied to that transfer.
Value-Added Tax Consolidation Act 2010	sec0020.html	(i) the transfer is of the kind referred to in section 20(2)(c), and
Value-Added Tax Consolidation Act 2010	sec0020.html	(ii) but for the application of section 20(2), that transfer would be a supply—
Value-Added Tax Consolidation Act 2010	sec0056.html	(III) that would have been chargeable on the supply but for the application of section 56,
Value-Added Tax Consolidation Act 2010	sec0056.html	J is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2)(c), or the amount of tax that would have been chargeable on the supply but for the application of section 56.
Value-Added Tax Consolidation Act 2010	sec0056.html	(III) that would have been chargeable on the supply but for the application of section 56,
Value-Added Tax Consolidation Act 2010	sec0056.html	L is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2) (c), or the amount of tax that would have been chargeable on the supply but for the application of section 56.
Value-Added Tax Consolidation Act 2010	sec0056.html	(ii) on the supply or development of which tax was chargeable in accordance with section 56,
Value-Added Tax Consolidation Act 2010	sec0056.html	(II) on the supply or development of that capital good but for the application of section 56.
Value-Added Tax Consolidation Act 2010	sec0076.html	and that mortgagee or that receiver shall use the information in the copy of the capital good record issued by the defaulter, in accordance with paragraph (b) or (ba), as appropriate, for the purposes of calculating any tax payable or deductible by that mortgagee or that receiver in accordance with this Chapter and section 76(2) for the remainder of the adjustment period applicable to that capital good.
Value-Added Tax Consolidation Act 2010	sec0094.html	(ii) that supply shall be deemed to be a supply on which tax is not chargeable and no option to tax that supply in accordance with section 94(5) shall be permitted on that supply, and
Value-Added Tax Consolidation Act 2010	sec0094.html	(I) that is exempt in accordance with section 94(2) or 95(3) or (7)(b), or
Value-Added Tax Consolidation Act 2010	sec0095.html	(I) that is exempt in accordance with section 94(2) or 95(3) or (7)(b), or
Value-Added Tax Consolidation Act 2010	sec0095.html	(II) in respect of which tax is chargeable in accordance with section 95(7)(a).
Value-Added Tax Consolidation Act 2010	sec0097.html	(5) (a) Where a capital goods owner who is a landlord in respect of all or part of a capital good terminates his or her landlord’s option to tax in accordance with section 97(1) in respect of any letting of that capital good, then—
Value-Added Tax Consolidation Act 2010	sec0097.html	(b) Where in respect of a letting of a capital good that is not subject to a landlord’s option to tax in accordance with section 97(1), a landlord subsequently exercises a landlord’s option to tax in respect of a letting of that capital good, then—
Value-Added Tax Consolidation Act 2010	sec0097.html	(ii) at the time of that supply or transfer, that owner and the person to whom the capital good is supplied or transferred are connected within the meaning of section 97, and
Value-Added Tax Consolidation Act 2010	sec0097.html	(ii) at the time of that supply or transfer, that owner and the person to whom the capital good is supplied or transferred are connected within the meaning of section 97, and
Links to Section 64 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0115.html	(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.
Value-Added Tax Consolidation Act 2010	sec0115.html	(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.
Value-Added Tax Consolidation Act 2010	sec0063.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	sec0063.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) section 64(4) and (5) shall not apply, and
Value-Added Tax Consolidation Act 2010	sec0094.html	(ii) notwithstanding section 64(2), the proportion of total tax incurred that is deductible by that person shall be treated as the initial interval proportion of deductible use.
Value-Added Tax Consolidation Act 2010	sec0095.html	then that person shall be entitled to make the appropriate adjustment that would apply under section 64(6)(a) as if the capital goods scheme applied to that transaction.
Value-Added Tax Consolidation Act 2010	sec0095.html	then that public body shall be entitled to make the appropriate adjustment that would apply under section 64(6)(a) as if the capital goods scheme applied to that transaction, but that adjustment shall not exceed the value-added tax chargeable on that supply of those goods.
Value-Added Tax Consolidation Act 2010	sec0095.html	(11) In the application of Chapter 2 of Part 8 to immovable goods and interests in immovable goods to which this section applies, section 64(2) to (5) shall be disregarded in respect of the person who, on 1 July 2008, owns those immovable goods or holds an interest in those immovable goods, but—
Value-Added Tax Consolidation Act 2010	sec0095.html	(a) if that person develops those immovable goods and that development is a refurbishment (within the meaning of Chapter 2 of Part 8) that is completed on or after 1 July 2008, section 64(2) to (5) shall not be disregarded in respect of that refurbishment,
Value-Added Tax Consolidation Act 2010	sec0095.html	and the first use, or the changed use, as the case may be, is a use of those immovable goods for a purpose other than the provision of a letting of the type referred to in paragraph 11(1) of Schedule 1, then section 64(4)(a) to (d) shall not be disregarded for the remainder of the adjustment period applicable to those immovable goods.
Value-Added Tax Consolidation Act 2010	sec0095.html	(13) (a) Subject to paragraph (b), where a taxable person acquires immovable goods on or after 1 July 2007, then, notwithstanding subsection (11), section 64(2) shall apply and, notwithstanding subsection (12)(j), the total reviewed deductible amount shall have the meaning assigned to it by Chapter 2 of Part 8.