| Links from Section 67 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(1) Where, subsequent to the issue of an invoice by a person to another person in accordance with section 66(1), the consideration as stated in that invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect: |
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Value-Added Tax Consolidation Act 2010 |
(3) Notwithstanding subsection (5) and section 69(1), where a person issues an invoice in accordance with section 66(1) which indicates a rate of tax and subsequent to the issue of that invoice it is established that a lower rate of tax applied, then— |
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Value-Added Tax Consolidation Act 2010 |
(4) Where, subsequent to the issue of an invoice by a person to another person in accordance with section 66(1) in respect of an amount received by way of a deposit, and section 74(4) applies, then— |
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Value-Added Tax Consolidation Act 2010 |
(5) Notwithstanding subsection (1) but subject to subsection (6), where, subsequent to the issue to a registered person of an invoice in accordance with section 66(1), the consideration stated in that invoice is reduced or a discount is allowed in such circumstances that, by agreement between the persons concerned, the amount of tax stated in the invoice is unaltered, then— |
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Value-Added Tax Consolidation Act 2010 |
(3) Notwithstanding subsection (5) and section 69(1), where a person issues an invoice in accordance with section 66(1) which indicates a rate of tax and subsequent to the issue of that invoice it is established that a lower rate of tax applied, then— |
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Value-Added Tax Consolidation Act 2010 |
(c) section 69(1) shall not apply, and |
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Value-Added Tax Consolidation Act 2010 |
(4) Where, subsequent to the issue of an invoice by a person to another person in accordance with section 66(1) in respect of an amount received by way of a deposit, and section 74(4) applies, then— |
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Value-Added Tax Consolidation Act 2010 |
(b) the person who issued the invoice referred to in subsection (5) was, at the time of its issue, a person authorised, in accordance with section 80(1), to determine that person’s tax liability in respect of supplies of the kind in question by reference to the amount of moneys received. |
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| Links to Section 67 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(4) Where, following the issue of an invoice by an accountable person in respect of a supply of goods or services, the accountable person allows a reduction or discount in the amount of the consideration due in respect of that supply, the relief referred to in subsection (2) shall not be given until he or she issues the credit note required in accordance with section 67(1)(b) in respect of that reduction or discount. |
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Value-Added Tax Consolidation Act 2010 |
(5) The provisions of this Act (other than this Chapter) relating to credit notes and debit notes issued under section 67(1) or (2) respectively shall apply in relation to farmer credit notes and farmer debit notes as they apply in relation to such credit notes and debit notes. |
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Value-Added Tax Consolidation Act 2010 |
(5) Where an authorisation has issued to any person in accordance with subsection (1) and the person fails to issue a credit note in accordance with section 67(1)(b) in respect of any supply where the consideration as stated in the invoice issued by that person for that supply is reduced or a discount is allowed, then, at the time when a credit note should have issued in accordance with section 70(1)— |
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