| Links from Section 91H | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(5) Where the person presenting the goods to customs uses the special arrangements for value-added tax on import, the value-added tax rate applicable to those goods is the value-added tax rate specified in section 46(1)(a). |
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Value-Added Tax Consolidation Act 2010 |
(c) notwithstanding section 84, retain such records for each such transaction until the expiry of a period of 3 years from 31 December of the year during which the transaction took place. |
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Value-Added Tax Consolidation Act 2010 |
(c) the arrangements set out in section 91I have not been used to pay the value-added tax due on importation, and |
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| Links to Section 91H (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(k) the manner in which the special arrangements for value-added tax on import (within the meaning of section 91H) shall
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