No 31 of 2010, Section 80, Link Report

Links from Section 80
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0003.html	(6) This section does not apply to tax provided for by section 3(b), (d) or (e).
Value-Added Tax Consolidation Act 2010	sec0067.html	(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)—
Value-Added Tax Consolidation Act 2010	sec0070.html	(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)—
Links to Section 80 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0120.html	(e) the determination, under section 80, of a person’s tax liability for any period by reference to moneys received and the adjustments (including a charge of tax) which may be made when a person becomes entitled to determine his or her tax liability in such manner or, having been so entitled, ceases to be so entitled, or ceases to be an accountable person,
Value-Added Tax Consolidation Act 2010	sec0067.html	(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.
Value-Added Tax Consolidation Act 2010	sec0074.html	(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.