Law of Value-Added Tax, Finance Act 2017 (Volume 1)
Section 14
Determination of tax due by reference to cash receipts
a 66
14. [[(1) A person who satisfies the Revenue Commissioners that—
(a) taking one period with another, not less than 90 per cen...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.