| Links from Section 88 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(6) Notwithstanding sections 57, 58, 102 and 104(1), (4) and (5) and Chapter 1 of Part 8, a travel agent shall not be entitled to a deduction or a refund of tax borne or paid in respect of bought-in services supplied by the travel agent as margin scheme services. |
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Value-Added Tax Consolidation Act 2010 |
(6) Notwithstanding sections 57, 58, 102 and 104(1), (4) and (5) and Chapter 1 of Part 8, a travel agent shall not be entitled to a deduction or a refund of tax borne or paid in respect of bought-in services supplied by the travel agent as margin scheme services. |
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Value-Added Tax Consolidation Act 2010 |
(10) A travel agent, being an accountable person who supplies margin scheme services, shall include the tax due on the person’s supplies of margin scheme services for a taxable period in the return that that person is required to furnish in accordance with section 76 or 77. |
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Value-Added Tax Consolidation Act 2010 |
(10) A travel agent, being an accountable person who supplies margin scheme services, shall include the tax due on the person’s supplies of margin scheme services for a taxable period in the return that that person is required to furnish in accordance with section 76 or 77. |
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Value-Added Tax Consolidation Act 2010 |
(6) Notwithstanding sections 57, 58, 102 and 104(1), (4) and (5) and Chapter 1 of Part 8, a travel agent shall not be entitled to a deduction or a refund of tax borne or paid in respect of bought-in services supplied by the travel agent as margin scheme services. |
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|
Value-Added Tax Consolidation Act 2010 |
(6) Notwithstanding sections 57, 58, 102 and 104(1), (4) and (5) and Chapter 1 of Part 8, a travel agent shall not be entitled to a deduction or a refund of tax borne or paid in respect of bought-in services supplied by the travel agent as margin scheme services. |
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| Links to Section 88 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(3) Services that are treated as intermediary services under the travel agent’s margin scheme in accordance with section 88(8). |
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Value-Added Tax Consolidation Act 2010 |
(c) the manner in which the travel agent’s margin scheme referred to in section 88 shall operate, |
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