Law of Value-Added Tax, Finance Act 2021 (Volume 1)
Tax due on moneys received basis.
a66
80. (1) A person who satisfies the Revenue Commissioners that—
(a) taking one period with another, at least 90 per cent of the person’s turnover is derived f...
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.