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| Links from Section 70 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding subsection (1), where payment for the supply of goods or services (other than supplies of the kind specified in paragraph 1(1) or (2) of Schedule 2) is made to a person, either in full or by instalments, before the supply is completed, the person shall issue an invoice in accordance with section 66(1) or 68(1), as may be appropriate, within such time after the date of actual receipt of the full payment or the instalment as may be specified by regulations. |
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Value-Added Tax Consolidation Act 2010 |
(b) An amendment of an invoice pursuant to section 68(2)(b) shall be effected within such time as may be specified by regulations. |
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding subsection (1), where payment for the supply of goods or services (other than supplies of the kind specified in paragraph 1(1) or (2) of Schedule 2) is made to a person, either in full or by instalments, before the supply is completed, the person shall issue an invoice in accordance with section 66(1) or 68(1), as may be appropriate, within such time after the date of actual receipt of the full payment or the instalment as may be specified by regulations. |
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| Links to Section 70 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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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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