Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2020 Edition
26Transfer of intangible business assets deemed not to be supply of services
Summary
This section provides that the transfer by an accountable person to another accountable person or a flat-rat...
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.