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S.I. No. 342/1994 - Value-Added Tax (Threshold For Advance Payment) (Amendment) Order, 1994.

S.I. No. 342/1994 - Value-Added Tax (Threshold For Advance Payment) (Amendment) Order, 1994. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1994 S.I. No. 342/1994 - Value-Added Tax (Threshold For Advance Payment) (Amendment) Order, 1994. S.I. No. 342/1994 - Value-Added Tax (Threshold For Advance Payment) (Amendment) Order, 1994. AmendmentsLeasuithe S.I. No. 342 of 1994. VALUE-ADDED TAX (THRESHOLD FOR ADVANCE PAYMENT) (AMENDMENT) ORDER, 1994. I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on me by section 19

(6)(
  1. h)(inserted by section 92 (
  2. c)of the Finance Act, 1993 (No. 13 of 1993)) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows: 1. This Order may be cited as the Value-Added Tax (Threshold for Advance Payment) (Amendment) Order, 1994. 2. In this Order— "the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972); "due date" means a due date (as construed by reference to the European Communities (Value-Added Tax) Regulations, 1993 ( S.I. No. 345 of 1993 )) for the purposes of section 19
(6)of the Act; "threshold" means a threshold for the purposes of section 19
(6)of the Act. 3. The threshold to be applied for the purposes of section 19
(6)of the Act to the due date which is the 10th day of December, 1994, and to each successive due date thereafter, shall be £1,000,000 and, accordingly, for the purposes of section 19
(6)(
  1. h)(
  2. i)(II) of the Act the threshold of £300,000 specified in Article 3 of the Value-Added Tax (Threshold for Advance Payment) Order, 1993 ( S.I. No. 303 of 1993 ), is hereby increased to £1,000,000. GIVEN under my Official Seal, this 14th day of November, 1994. BERTIE AHERN, Minister for Finance. EXPLANATORY NOTE. Section 19
(6)of the VAT Act, together with S.I. No. 345 of 1993 , requires that an advance payment of VAT be made in December 1993, and subsequent years by any taxable person whose total net annual VAT liability exceeds a threshold. The Order amends S.I. No. 303 of 1993 to further increase this threshold from £300,000 to £1,000,000 in respect of the advance payment to be made in December 1994 and in subsequent years. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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