| Links from Section 92 | ||
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| Act | Linked to | Context |
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Finance Act 2003 |
“alcohol products” has the meaning assigned to it by section 73(1) of the Finance Act 2003; |
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Finance Act 2003 |
“alcohol products” has the meaning assigned to it by section 73(1) of the Finance Act 2003; |
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Finance Act, 2001 |
(4) Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due. |
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Value-Added Tax Consolidation Act 2010 |
(4) Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due. |
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Value-Added Tax Consolidation Act 2010 |
(6) Notwithstanding sections 37(1) and (2) and 53(1), where subsection (3), (4) or (5) applies, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State. |
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Value-Added Tax Consolidation Act 2010 |
(5) Where tax is chargeable on the importation of alcohol products, which are then placed under a suspension arrangement then, notwithstanding section 53(3), the tax on that importation shall be due at the same time as the duty of excise on the products is due. |
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Value-Added Tax Consolidation Act 2010 |
(3) (a) Subject to paragraph (b), where tax is chargeable on a supply referred to in subsection (2), then, notwithstanding section 74(1), the tax on that supply shall be due at the same time as the duty of excise on the products is due. |
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Value-Added Tax Consolidation Act 2010 |
(4) Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due. |
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| Links to Section 92 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(5) Where goods chargeable with a duty of excise (other than alcohol products within the meaning of section 92), are supplied while warehoused, and before payment of the duty, to an unregistered person, the amount on which tax is chargeable in respect of the supply shall be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the supply. |
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Value-Added Tax Consolidation Act 2010 |
(q) subject to such conditions (if any) as may be specified in regulations, in respect of goods referred to in section 92, the tax due in the period in accordance with that section. |
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