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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
  Version 6 of 6    

13A. Supplies to, and intra-Community acquisitions and imports by, certain accountable persons.

Repealed from 1 November 2010

(1) For the purposes of this section and paragraph 7(7) of Schedule 2 -

"authorised person" means a qualifying person who has been authorised in accordance with subsection (3);

"qualifying person" means an accountable person whose turnover from -   (a) supplies of goods made in accordance with paragraph 1(1) or 3(1) or (3) of Schedule 2, and (b) supplies of contract work where the place of supply is deemed to be the State, and (c) supplies of contract work made in accordance with paragraph 3(4) of Schedule 2, amounts to, or is likely to amount to, 75 per cent of the person's total turnover from supplying goods and services, except that, if, in the case of goods that are supplied to an accountable person, the goods are subsequently leased back from that person, the turnover from that supply is to be disregarded for the purpose of determining whether the accountable person is a qualifying person;

"qualifying goods" means all taxable goods excluding motor vehi

Comparing proposed amendment...