Link Report

This report lists all the outbound links from Section 100 under the heading Links from Section 100.

Sections and schedules within TaxSource Total linking to Section 100 are listed under Links to Section 100 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 100
Act Linked to Context

Value-Added Tax Consolidation Act 2010

sec0059.html

(c) did not deduct an amount of tax in respect of qualifying activities, within the meaning of section 59(1), which that person was entitled to deduct,

Value-Added Tax Consolidation Act 2010

sec0099.html

(b) did not, because that person’s supplies of goods and services were treated as exempted activities, furnish a return to the Revenue Commissioners and, therefore, receive a refund of an amount of tax in accordance with section 99(1), or

Value-Added Tax Consolidation Act 2010

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(5) Where, in relation to any claim under subsection (1), the Revenue Commissioners have withheld an amount of the overpaid amount claimed under subsection (1) as it would result in the unjust enrichment of the claimant, the Commissioners shall, notwithstanding subsection (1), refund to the claimant that part of the withheld amount together with any interest payable in accordance with section 105 which the claimant has undertaken to repay to the persons to whom the cost of the overpaid amount was passed on if they are satisfied that the claimant has adequate arrangements in place to identify and repay those persons.

Links to Section 100 (from within TaxSource Total)
Act Linked from Context

Value-Added Tax Consolidation Act 2010

sec0059.html

(5) Where, in relation to any taxable period, the total amount deductible under this Chapter exceeds the amount which, but for this Chapter, would be payable in respect of such period, the excess shall be refunded to the accountable person in accordance with section 99(1), but subject to section 100.

Value-Added Tax Consolidation Act 2010

sec0099.html

(5) Where the Revenue Commissioners refund any amount due under subsection (1) or section 100, they may, if they so determine, refund any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution.