S.I. No. 253/2000 - Value-Added Tax (Cancellation of Election of Registration in Respect of Sixth Schedule Accommodation) Regulations, 2000. 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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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2000 S.I. No. 253/2000 - Value-Added Tax (Cancellation of Election of Registration in Respect of Sixth Schedule Accommodation) Regulations, 2000. S.I. No. 253/2000 - Value-Added Tax (Cancellation of Election of Registration in Respect of Sixth Schedule Accommodation) Regulations, 2000. AmendmentsLeasuithe The Revenue Commissioners, in exercise of the powers conferred on them by sections 8 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), make the following Regulations: 1.
(1)These Regulations may be cited as the Value-Added Tax (Cancellation of Election of Registration in respect of Sixth Schedule Accommodation) Regulations, 2000.
(2)These Regulations shall come into operation on 1 September, 2000. 2. In these Regulations “Principal Act” means the Value-Added Tax Act, 1972 . 3. In these Regulations— (
- a)a reference to a Regulation is to a Regulation of these Regulations, and (
- b)a reference to a paragraph is to a paragraph of the Regulation in which the reference occurs, unless it is indicated that reference to some other provision is intended. 4. A person who requests the cancellation of an election made by him or her under section 8 of the Principal Act and who supplies services of the kind referred to in paragraph (xiii) of the Sixth Schedule to that Act shall notify the Revenue Commissioners in writing that he or she wishes to have his or her election cancelled and shall furnish to the Revenue Commissioners any further details as may be required by them. 5.
(1)A person shall be treated as a person who had not elected to be a taxable person with effect from the end of a taxable period as specified by the Revenue Commissioners which shall be no earlier than the end of the taxable period in which the notification in accordance with Regulation 4 was submitted, and the Revenue Commissioners shall so notify the person concerned accordingly.
(2)The person referred to in paragraph
(1)shall furnish a return in accordance with section 19
(3)of the Principal Act, and remit any tax payable, in respect of the taxable period in which the cancellation comes into effect and at the same time pay to the Revenue Commissioners in addition to any amount payable in accordance with section 8
(5)of that Act, the cancellation amount provided for in section 8(5A) of that Act as if it were tax due in accordance with section 19 of that Act.
- Regulation 3 of the Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ), is amended by the insertion of the following paragraph after paragraph 3 of that Regulation: “(3A) A person who requests the cancellation of an election made by him or her under section 8 of the Act and who supplies services of the kind referred to in paragraph (xiii) of the Sixth Schedule to the Act is required to fulfil the conditions specified in the Value-Added Tax (Cancellation of Election of Registration in respect of Sixth Schedule Accommodation) Regulations, 2000 and, where applicable, the conditions specified in these Regulations, in order to have such election cancelled.”. GIVEN this 11th day of August,
- JOSEPHINE FEEHILY, Revenue Commissioner. EXPLANATORY NOTE. (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations set out the procedure whereby a person who elects to register for VAT in respect of the letting out of accommodation covered by paragraph (xiii) of the Sixth Schedule to the VAT Act may cancel that registration. 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