No 31 of 2010, Section 84, Link Report

Links from Section 84
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0004.html	(a) where a person acquired or developed immovable goods to which section 4 of the repealed enactment applied, the period for which the person ~~shall retain records~~ shall retain records and linking documents pursuant to this Chapter in relation to that person’s acquisition or development of those immovable goods shall be the duration that such person holds a taxable interest in such goods plus a further period of 6 years;
Value-Added Tax Consolidation Act 2010	sec0007.html	(b) where a person exercised a waiver of exemption from tax in accordance with section 7 of the repealed enactment, the period for which the person ~~shall retain records~~ shall retain records and linking documents pursuant to this Chapter shall be the duration of the waiver plus a further period of ~~6 years.~~ 6 years;
Value-Added Tax Consolidation Act 2010	sec0076.html	(c) in the case of records and linking documents (required to be kept by a person pursuant to this Chapter) that relate to a transaction and to any return (required to be furnished in accordance with section 76 or 77) for a period in which the transaction affects or may affect the person’s liability to tax or entitlement to deductibility, where that transaction is the subject of—
Value-Added Tax Consolidation Act 2010	sec0077.html	(c) in the case of records and linking documents (required to be kept by a person pursuant to this Chapter) that relate to a transaction and to any return (required to be furnished in accordance with section 76 or 77) for a period in which the transaction affects or may affect the person’s liability to tax or entitlement to deductibility, where that transaction is the subject of—
Value-Added Tax Consolidation Act 2010	sec0091C.html	shall, subject to ~~subsection (4)~~ subsection (4) and sections 91C(7) and 91E(7) and notwithstanding any other law, be retained in that person’s power, possession or procurement for a period of 6 years from the date of the latest transaction to which the ~~records, invoices, or any of the other documents~~ records, linking documents, invoices, or any of the other documents, relate.
Value-Added Tax Consolidation Act 2010	sec0091E.html	shall, subject to ~~subsection (4)~~ subsection (4) and sections 91C(7) and 91E(7) and notwithstanding any other law, be retained in that person’s power, possession or procurement for a period of 6 years from the date of the latest transaction to which the ~~records, invoices, or any of the other documents~~ records, linking documents, invoices, or any of the other documents, relate.
Value-Added Tax Consolidation Act 2010	sec0124.html	(a) records kept by a person pursuant to this Chapter or section 124(7) and that are in the power, possession or procurement of the person;
Links to Section 84 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0059.html	(b) in respect of goods imported by him or her in the period, the tax paid by him or her or deferred as established from the relevant customs documents kept by him or her in accordance with section 84(3),
Value-Added Tax Consolidation Act 2010	sec0072.html	is stored and, for the purposes of section 84(1), the reference to the keeping of full and true records therein shall be construed accordingly in so far as it relates to invoices covered by this Chapter.
Value-Added Tax Consolidation Act 2010	sec0090.html	(iii) the tax paid by the accountable person, or deferred, as established from the relevant customs documents kept by him or her in accordance with section 84(3) in respect of gold imported by him or her in that period,
Value-Added Tax Consolidation Act 2010	sec0090.html	(iii) the tax paid by that accountable person, or deferred, as established from the relevant customs documents kept by him or her in accordance with section 84(3) in respect of goods imported by him or her in that period,
Value-Added Tax Consolidation Act 2010	sec0091B.html	(d) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
Value-Added Tax Consolidation Act 2010	sec0091C.html	(7) Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the require ments of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
Value-Added Tax Consolidation Act 2010	sec0091D.html	(d) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
Value-Added Tax Consolidation Act 2010	sec0091E.html	(7) Notwithstanding section 84, a scheme participant who supplies scheme services which are taxable in the State shall be bound by the requirements of section 91D(14)(a), (b) and (d) in relation to such supplies and shall retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.