Law of Value-Added Tax, Finance Act 2021 (Volume 1)
VAT groups.
a11
15. (1) Subject to subsection (2), where the Revenue Commissioners are satisfied that 2 or more persons established in the State, at least one of whom is a [accountable person]2, ...
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.