No 31 of 2010, Section 90, Link Report

Links from Section 90
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0052.html	(3) Notwithstanding section 52(1), a person who produces investment gold or transforms any gold into investment gold may, in accordance with conditions set out in regulations, waive the person’s right to exemption from tax on a supply of investment gold to another person who is engaged in the supply of goods and services in the course or furtherance of business.
Value-Added Tax Consolidation Act 2010	sec0084.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	sec0084.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	sec0085.html	(b) retain a copy of all documents used to identify such person to whom the investment gold is so supplied as if they were records to be kept in accordance with section 85(3).
Links to Section 90 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sched1.html	(3) In this paragraph the expressions “intermediary” and “investment gold” have the meanings respectively assigned to them by section 90(1).
Value-Added Tax Consolidation Act 2010	sec0120.html	(h) the keeping by persons trading in investment gold (within the meaning of section 90) of records and the retention of such records and supporting documents or other recorded data.
Value-Added Tax Consolidation Act 2010	sec0120.html	(e) the conditions under which a person may waive his or her right to exemption from tax on the supply of investment gold (within the meaning of section 90),
Value-Added Tax Consolidation Act 2010	sec0120.html	(f) the conditions under which an intermediary (within the meaning of section 90) may waive his or her right to exemption from tax on that person’s supply of services,
Value-Added Tax Consolidation Act 2010	sec0120.html	(g) the conditions under which a person may claim a refund of tax in accordance with section 90(6)(b), (7)(b) and (8)(b), and the manner in which such refund may be claimed,
Value-Added Tax Consolidation Act 2010	sec0059.html	(p) the tax chargeable during the period, being tax for which he or she is liable by virtue of section 90(5)(a) in respect of investment gold (within the meaning of section 90) received by him or her, and
Value-Added Tax Consolidation Act 2010	sec0059.html	(p) the tax chargeable during the period, being tax for which he or she is liable by virtue of section 90(5)(a) in respect of investment gold (within the meaning of section 90) received by him or her, and
Value-Added Tax Consolidation Act 2010	sec0085.html	(3) Every person who trades in investment gold (within the meaning of section 90) shall, in accordance with regulations, keep full and true records of that person’s transactions in investment gold.