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S.I. No. 316/1997 - Value-Added Tax (Eligibility To Determine Tax Due By Reference To Moneys Received) Order 1997

S.I. No. 316/1997 - Value-Added Tax (Eligibility To Determine Tax Due By Reference To Moneys Received) Order 1997 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 1997 S.I. No. 316/1997 - Value-Added Tax (Eligibility To Determine Tax Due By Reference To Moneys Received) Order 1997 S.I. No. 316/1997 - Value-Added Tax (Eligibility To Determine Tax Due By Reference To Moneys Received) Order 1997 AmendmentsLeasuithe S.I. No. 316 of 1997. VALUE-ADDED TAX (ELIGIBILITY TO DETERMINE TAX DUE BY REFERENCE TO MONEYS RECEIVED) ORDER 1997 I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 14(1B) (inserted by section 131 of the Finance Act, 1995 (No. 8 of 1995)) 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 (Eligibility to Determine Tax Due by Reference to Moneys Received) Order, 1997. 2. The amount specified in section 14(l)(
  4. b)(inserted by section 97 (
  5. a)of the Finance Act, 1994 (No. 13 of 1994)) of the Value-Added Tax Act, 1972 (No. 22 of 1972), is hereby increased to £500,000. GIVEN under my Official Seal, this 17th day of July, 1997. Charlie McCreevy Minister for Finance. EXPLANATORY NOTE Section 14(l)(
  6. b)of the VAT Act allows a taxable person with a turnover of not more than £250,000 to use the moneys received basis of accounting for VAT. The Order increases that turnover amount to £500,000. 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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