Links from Section 74 | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(1) Tax chargeable under section 3(a) or (c) shall be due— |
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding anything in this Act but subject to subsection (3), the tax chargeable under section 3(a) or (c), other than tax chargeable in respect of supplies of the kind specified in paragraph1(1) or (2) of Schedule 2,
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Value-Added Tax Consolidation Act 2010 |
then the tax chargeable under section 3(a) or (c) shall be reduced in the taxable period in which the cancellation is recorded by the amount of tax accounted for on the deposit. |
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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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Value-Added Tax Consolidation Act 2010 |
(4) Where a person accounts in accordance with section 76 or 77 for tax referred to in subsection (2) on an amount received by way of a deposit from a customer before the supply of the goods or services to which it relates, and— |
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Value-Added Tax Consolidation Act 2010 |
(4) Where a person accounts in accordance with section 76 or 77 for tax referred to in subsection (2) on an amount received by way of a deposit from a customer before the supply of the goods or services to which it relates, and— |
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Value-Added Tax Consolidation Act 2010 |
(3) Subsection (2) does not apply to the tax chargeable in respect of supplies of goods or services where tax is due in accordance with subsection (1)(a), (b) or (c) by an accountable person who is not authorised under section 80 to account for tax due by reference to the amount of the moneys received during a taxable period or part thereof. |
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Links to Section 74 (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(1) Where, after the making of an agreement for the supply of goods or services and before the date on which under section 74(1) or (2), as may be appropriate, any tax in respect of the transaction falls due, there is a change in the amount of tax chargeable on the supply in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under the agreement an amount equal to the amount of the change in the tax chargeable. |
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Value-Added Tax Consolidation Act 2010 |
(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable). |
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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 |
(3) (a) Subject to paragraph (b), where tax is chargeable on a supply referred to in subsection (2), then, notwithstanding section 74(1), the tax on that supply shall be due at the same time as the duty of excise on the products is due. |