No 31 of 2010, Section 108C, Link Report

Links from Section 108C
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0003.html	“first accountable person” means the person who, in relation to any taxable supply of goods or services or intra-Community acquisition of goods chargeable to tax in accordance with section 3(a), (c), (d) or (e) is, apart from this section, liable to pay the tax chargeable in accordance with Chapter 3 of Part 9;
Value-Added Tax Consolidation Act 2010	sec0003.html	A is the tax payable by the first accountable person on that taxable supply of goods or services, or intra-Community acquisition under section 3(a), (c), (d) or (e), and
Value-Added Tax Consolidation Act 2010	sec0059.html	B is the amount of tax, if any, which may be deductible in accordance with section 59(2) by the first accountable person, provided that the aforementioned deductible tax is directly attributable to the acquiring of those goods and services which give rise to the charge to tax payable by the first accountable person.
Links to Section 108C (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0111.html	(a) the total amount of tax payable by the person , including tax (if any) payable in accordance with section 108C(3), was greater than the total amount of tax (if any) paid by that person;
Value-Added Tax Consolidation Act 2010	sec0111.html	(I) the total amount of tax , including tax (if any) payable in accordance with section 108C(3), which in his or her opinion should have been paid,
Value-Added Tax Consolidation Act 2010	sec0115.html	(b) Paragraph (a) shall not apply to a person, being the second accountable person (as defined in section 108C), where—
Value-Added Tax Consolidation Act 2010	sec0115.html	(i) that person is jointly and severally liable by virtue of section 108C, and
Value-Added Tax Consolidation Act 2010	sec0116.html	(1A) This section shall not apply to a person, being the second accountable person (as defined in section 108C), where—
Value-Added Tax Consolidation Act 2010	sec0116.html	(a) that person is jointly and severally liable by virtue of section 108C, and
Value-Added Tax Consolidation Act 2010	sec0116.html	(b) the penalty which would otherwise arise under this section only relates to the tax for which that person is jointly and severally liable by virtue of section 108C.
Value-Added Tax Consolidation Act 2010	sec0005.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ sections 9, 10, 12, 15, 17(1), 94(3) and 108C shall be accountable persons.