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| Links from Section 69 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(5) Where a flat-rate farmer, in a case in which he or she is required to issue a farmer credit note under section 68(2)(b), fails to issue the credit note within the time allowed by regulations, or issues a credit note stating a lesser amount of flat-rate addition than is appropriate to the reduction in consideration or the discount, the farmer shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition that should have been stated on the credit note or the amount of the deficiency of flat-rate addition, as the case may be, and shall, in relation to that amount or that deficiency, be deemed, for the purposes of this Act, to be an accountable person. |
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| Links to Section 69 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
(e) a liability to tax under section 69(1) or (2), |
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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 |
(b) in case a person is liable under section 69(1) or (2) to pay an amount of tax by reference to an invoice, or credit note, issued by him or her, at the time of issue of that invoice or credit note, |
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