Value-Added Tax Consolidation Act 2010
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Treatment of persons as not accountable. |
[VATA s. 8(6)] | |
7.— An accountable person (other than a person to whom section 8 applies) may, in accordance with regulations, be treated for the purposes of this Act as a person who is not an accountable person if the Revenue Commissioners are satisfied that, in the absence of an election under section 6 (1), the person would not be an accountable person. |