| Links from Section 91D | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(f) any fixed establishments of that person in the Community (other than fixed establishments belonging to a group within the meaning of section 15); |
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Value-Added Tax Consolidation Act 2010 |
(iii) has been assigned a registration number under section 65(2). |
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Value-Added Tax Consolidation Act 2010 |
(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. |
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Value-Added Tax Consolidation Act 2010 |
(11) Without prejudice to the provisions of section 99, corrections to a VAT return may be made by the identified person by electronic means within 3 years from the date the return concerned was due to be submitted. |
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| Links to Section 91D (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
“identified person” has the meaning assigned to it by section 91B(4) or 91D(4), as the case may be; |
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Value-Added Tax Consolidation Act 2010 |
(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. |
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