|
|
Amendment of section 8 (taxable persons) of Principal Act.
|
101.—Section 8 of the Principal Act is amended—
|
|
| |
(a) by adding in subsection (1) “, but a person not established in the State who supplies a service in the State in the circumstances set out in subsection (2)(aa) shall not be a taxable person and shall not be accountable for or liable to pay the tax chargeable in respect of such supply” after “in respect of such supply”,
|
|
| |
(b) in subsection (2)—
|
|
| |
(i) by inserting the following after paragraph (a):
|
|
| |
“(aa) Where a person not established in the State supplies a cultural, artistic, entertainment or similar service in the State, then any person, other than a person acting in a private capacity, who receives that service shall-
|
|
| |
(i) in relation to it, be a taxable person or be deemed to be a taxable person, and
|
|
| |
(ii) be liable to pay the tax chargeable as if that taxable person had in fact supplied the service for consideration in the course or furtherance of business;
|
|
| |
but where that service is commissioned or procured by a promoter, agent or other person not being a person acting in a private capacity, then that promoter, agent or person shall be deemed to be the person who receives the service.
|
|
| |
(ab) Where the person who receives the services referred to in paragraph (aa) is a body that has received funding from the Arts Council in the 3 years prior to the passing of the Finance Act, 2002, the Revenue Commissioners may, at the request of such body, authorise the application of that paragraph in respect of such services received by that body to be deferred to a time not later than 1 March 2003.”,
|
|
| |
and
|
|
| |
(ii) by inserting the following after paragraph (c):
|
|
| |
“(d) (i) Where a person who owns, occupies or controls land (in this subsection referred to as a ‘premises provider’) allows, in the course or furtherance of business, a person not established in the State to supply goods for consideration in the course or furtherance of business (in this subsection referred to as a ‘mobile trader’) on that land for a period of less than seven consecutive days, then the premises provider shall, not later than fourteen days before the day when the mobile trader is allowed to supply goods on that land, furnish to the Revenue Commissioners, at the office of the Revenue Commissioners which would normally deal with the examination of the records kept by the premises provider in accordance with section 16, the following particulars—
|
|
| |
(I) the name and address of the mobile trader,
|
|
| |
(II) the dates on which the mobile trader intends to supply goods on the premises provider's land,
|
|
| |
(III) the address of the land referred to in clause (II), and
|
|
| |
(IV) any other information as may be specified in regulations.
|
|
| |
(ii) Where a premises provider allows, in the course or furtherance of business, a promoter not established in the State to supply on the premises provider's land a cultural, artistic, entertainment or similar service which in accordance with section (2)(aa) is deemed to be supplied by that promoter, then the premises provider shall, not later than fourteen days before such service is scheduled to begin, furnish to the Revenue Commissioners, at the office of the Revenue Commissioners which would normally deal with the examination of the records kept by the premises provider in accordance with section 16, the following particulars—
|
|
| |
(I) the name and address of the promoter,
|
|
| |
(II) details, including the dates, duration and venue, of the event or performance commissioned or procured by the promoter in the provision of that service, and
|
|
| |
(III) any other information as may be specified in regulations.
|
|
| |
(iii) Where a premises provider fails to provide to the Revenue Commissioners true and correct particulars as required in accordance with subparagraph (i) or (ii), then the Revenue Commissioners may, where it appears necessary to them to do so for the protection of the revenue, make such premises provider jointly and severally liable with a mobile trader or promoter, as the case may be, for the tax chargeable in respect of supplies made by that mobile trader or promoter on the premises provider's land, and in those circumstances the Revenue Commissioners shall notify the premises provider in writing accordingly.
|
|
| |
(iv) A premises provider who has been notified in accordance with subparagraph (iii) shall be deemed to be a taxable person and shall be liable to pay the tax referred to in that subparagraph as if it were tax due in accordance with section 19 by the premises provider for the taxable period within which the supplies are made by the mobile trader or promoter, but the premises provider shall not be liable to pay tax referred to in subparagraph (iii) which the Revenue Commissioners are satisfied was accounted for by a mobile trader or promoter.”,
|
|
| |
and
|
|
| |
(c) in subsection (8)—
|
|
| |
(i) by adding in paragraph (a)(i) “and the persons so notified shall be regarded as being in a group for as long as this paragraph applies to them,” after “accordingly,”, and
|
|
| |
(ii) by inserting the following after paragraph (c):
|
|
| |
“(d) Where a person in a group (in this subsection referred to as the ‘landlord’) having acquired an interest in, or developed, immovable goods to which section 4 applies, whether such acquisition or development occurred before or after the landlord became a person in the group, subsequently surrenders possession of those immovable goods, or any part of them, to another person in the group (in this subsection referred to as the ‘occupant’) where the surrender of possession if it were to a person not in the group would not constitute a supply of immovable goods in accordance with section 4, and either the landlord or the occupant subsequently ceases to be a person in the group (in this subsection referred to as a ‘cessation’) then, if that landlord does not have a waiver of his or her right to exemption from tax in accordance with section 7 still in effect at the time of the cessation—
|
|
| |
(i) the surrender of possession, or
|
|
| |
(ii) if that landlord surrendered possession of those immovable goods more than once to another person in the group, the first such surrender of possession,
|
|
| |
shall be deemed to occur when that first such cessation takes place, but if such a landlord's waiver of his or her right to exemption from tax in accordance with section 7 has been cancelled before a surrender of possession of immovable goods to another person in the group ends, that surrender of possession shall be deemed to take place on the date of the said first such cessation.”.
|
