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Amendment of section 8 (taxable persons) of Principal Act.
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85.—Section 8 of the Principal Act is hereby amended—
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(a) by the substitution of the following subsection for subsection (1A) (inserted by the Act of 1992):
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“(1A) (a) Where a person engages in the intra-Community acquisition of goods in the State in the course or furtherance of business he shall be a taxable person and shall be accountable for and liable to pay the tax chargeable.
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(b) Subject to subsection (2), and notwithstanding paragraph (a), a person for whose intra-Community acquisitions of goods (being goods other than new means of transport or goods subject to a duty of excise) the total consideration for which has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months shall not, unless he otherwise elects and then only during the period for which such election has effect, be a taxable person:
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Provided that where the provisions of subsection (1) apply to that person, this paragraph shall not apply unless the provisions of subsection (3) also apply to him.
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(c) A person who is a taxable person by virtue of this subsection and who is a person referred to in paragraph (a) or (b) of subsection (3) shall be deemed to be a taxable person only in respect of—
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(i) intra-Community acquisitions of goods which are made by him, and
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(ii) any services of the kind referred to in subsection (2) which are received by him:
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Provided that a person may elect that this paragraph shall not apply to him.
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(d) A person who is a taxable person by virtue of this subsection and who is a person referred to in subsection (3A) shall be deemed to be a taxable person only in respect of—
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(i) intra-Community acquisitions of goods which are made by him,
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(ii) racehorse training services which are supplied by him, and
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(iii) any services of the kind referred to in subsection (2) which are received by him:
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Provided that a person may elect that this paragraph shall not apply to him.
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(e) For the purposes of this subsection, where an intra-Community acquisition is effected in the State by—
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(i) a Department of State or local authority,
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(ii) a body established by statute, or
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(iii) a person for the purpose of any activity specified in paragraph (vi), (vii), (xxii) or (xxiii) of the First Schedule,
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the acquisition shall be deemed to have been effected in the course or furtherance of business.”,
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(b) in subsection (2) (inserted by the Act of 1978)—
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(i) by the transposition of that subsection into paragraph (a) thereof, and
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(ii) by the addition of the following paragraphs:
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“(b) A person who is a taxable person by virtue of this subsection and who is a person referred to in paragraph (a) or (b) of subsection (3) shall be deemed to be a taxable person only in respect of—
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(i) any intra-Community acquisitions of goods which are made by him, and
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(ii) services of the kind referred to in this subsection which are received by him:
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Provided that a person may elect that this paragraph shall not apply to him.
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(c) A person who is a taxable person by virtue of this subsection and who is a person referred to in subsection (3A) shall be deemed to be a taxable person only in respect of—
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(i) any intra-Community acquisitions of goods which are made by him,
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(ii) racehorse training services which are supplied by him, and
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(iii) services of the kind referred to in this subsection which are received by him:
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Provided that a person may elect that this paragraph shall not apply to him.”,
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(c) in subsection (3) (inserted by the Act of 1992)—
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(i) by the substitution of “Subject to subsections (1A) and (2), and notwithstanding the provisions of subsection (1)” for “Notwithstanding the provisions of subsections (1) and (1A)”,
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(ii) in subparagraph (ii) of paragraph (c) by the substitution of “paragraphs (a), (c) and (d)” for “paragraphs (a), (c), (d) and (e)”,
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(iii) by the deletion of paragraph (d), and
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(iv) in the proviso to the subsection, by the substitution of the following paragraph for paragraph (ii):
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“(ii) the provisions of this subsection shall not apply to a supply of the kind referred to in subsection (2).”,
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(d) in subsection (3A) (inserted by the Act of 1982) by the insertion after “the supply of those services” of “and any intra-Community acquisitions of goods made by him and any services of the kind referred to in subsection (2) received by him”, and
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(e) in subsection (5):
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(i) by the insertion after “for which the election had effect is equal to” of “the sum of”,
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and
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(ii) by the insertion after “such goods or services” of “and the tax deductible under section 12 in respect of intra-Community acquisitions made by him during such period”.
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