Links from Section 89 | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(3) The amount on which tax is chargeable in accordance with section 3(a) or (c) on a supply by an auctioneer of auction scheme goods is, notwithstanding Chapter 1 of Part 5, the auctioneer’s margin less the amount of tax included in that margin. |
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Value-Added Tax Consolidation Act 2010 |
(b) an insurer to whom section 20(3) applies— |
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Value-Added Tax Consolidation Act 2010 |
(ii) whose disposal of the goods is deemed not to be a supply of the goods as provided by section 20(3), |
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Value-Added Tax Consolidation Act 2010 |
(8) Notwithstanding section 30, where the auction scheme is applied to a supply of goods dispatched or transported, the place of supply of those goods shall be deemed to be the place where the dispatch or transportation begins. |
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Value-Added Tax Consolidation Act 2010 |
(7) Where the auction scheme is applied to a supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, then, notwithstanding paragraph 1(1) of Schedule 2, section 46(1)(b) shall not apply unless such goods are of a kind specified elsewhere in that Schedule. |
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Value-Added Tax Consolidation Act 2010 |
(a) motor vehicles within the meaning of section 60(1) which that person acquired other than— |
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Links to Section 89 (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(b) by an auctioneer within the meaning of section 89(1) and in accordance with
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Value-Added Tax Consolidation Act 2010 |
(b) by an auctioneer within the meaning of section 89(1) and in accordance with
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Value-Added Tax Consolidation Act 2010 |
(d) the form of the invoice or other document that shall be issued in accordance with section 89(4), |
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Value-Added Tax Consolidation Act 2010 |
“auction scheme” has the meaning assigned to it by section 89(1); |
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Value-Added Tax Consolidation Act 2010 |
(3) Notwithstanding anything in this Chapter, where section 87(3) or (8) or 89(3) has been applied to a supply of goods to an accountable person, that accountable person shall not deduct, in accordance with section 59(2), any tax in relation to the supply to him or her. |
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Value-Added Tax Consolidation Act 2010 |
(ii) an accountable person who acquired those goods from an auctioneer (within the meaning of section 89) who applied the auction scheme (within the meaning of section 89) to the supply of those goods to that accountable person, |
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Value-Added Tax Consolidation Act 2010 |
(ii) an accountable person who acquired those goods from an auctioneer (within the meaning of section 89) who applied the auction scheme (within the meaning of section 89) to the supply of those goods to that accountable person, |