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(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010;

“contractor” means a person engaged by an individual to carry out qualifying work, and who is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a registration number under section 65 of that Act;

“VAT registration number”, in relation to a person, means the registration number assigned to the person under section 65 of the Value-Added Tax Consolidation Act 2010.

under section 65 of the Value-Added Tax Consolidation Act 2010

under section 65 of the Value-Added Tax Consolidation Act 2010

under section 65 of the Value-Added Tax Consolidation Act 2010

in accordance with section 65 of the Value-Added Tax Consolidation Act 2010

in accordance with section 65 of the Value-Added Tax Consolidation Act 2010

section 65 of the Value-Added Tax Consolidation Act 2010

in accordance with section 65(2) of the Value-Added Tax Consolidation Act 2010

under section 65(2) of the Value-Added Tax Consolidation Act 2010

section 65 of the Value-Added Tax Consolidation Act 2010

(a)a registration number assigned to a person in accordance with section 65(2) is cancelled, and

(3) A person who is not established in the State shall, unless the person opts to register in accordance with section 65, be deemed not to have made an intra-Community acquisition or a supply of goods in the State where the only supplies by him or her in the State are in the circumstances set out in section 23.

(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.

(iv) are being supplied by an accountable person who has not complied with section 65(3),

(a) a taxable person who carries on a business in the State, or a person to whom a registration number has been assigned in accordance with section 65(2), receives a service from a supplier established outside the State, and

(a) by notice in writing (in this section referred to as a “group notification”) to each of those persons deem them to be a single taxable person (in this section referred to as a “group”), and the persons so notified shall then be regarded as being in the group for as long as this subsection applies to them, but section 65 shall apply in respect of each of the members of the group, and—

“registered person” means a person who is registered in the register maintained under section 65;

(a) the person who is not established in the State has not exercised his or her option to register in accordance with section 65 by virtue of section 11(3), and

(b) the person to whom the supply is made is registered in accordance with section 65.

(a) the person quotes the registration number assigned to him or her in accordance with section 65 for the purpose of making an intra-Community acquisition and the goods are dispatched or transported from the territory of a Member State directly to the territory of another Member State, neither of which is the State,

(2) A scheme participant shall be regarded as having fulfilled his or her obligations as an accountable person under subsection (3) of section 65 and shall not otherwise be obliged or entitled to be registered under that section.

(iii) has been assigned a registration number under section 65(2).

(2) Notwithstanding subsection (3) of section 65, a scheme participant shall, in relation to supplies of scheme services, be regarded as having fulfilled his or her obligations as an accountable person under that subsection and shall not be obliged or entitled to be registered under that section unless he or she is an accountable person other than in relation to the supply of scheme services.

(iii) sections 65(4) and 76(2) shall not apply.