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Amendment of section 8 (taxable persons) of Principal Act.
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170.—(1) Section 8 of the Principal Act is hereby amended—
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(a) in subsection (3) (inserted by the Act of 1978) by the substitution of the following paragraph for paragraph (a):
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“(a) a farmer, for whose supply of agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months,”,
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and
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(b) by the insertion of the following subsection after subsection (3B) (inserted by the Act of 1984):
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“(3C) (a) The licensee of any premises (being premises in respect of which a licence for the sale of intoxicating liquor either on or off those premises was granted) shall be deemed to be the promoter of any dance held, during the subsistence of that licence, on those premises and shall be deemed to have received the total money, excluding tax, paid by those admitted to the dance together with any other consideration received or receivable in connection with the dance.
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(b) For the purposes of this subsection ‘licensee’ means—
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(i) where the licence is held by the nominee of a body corporate, the body corporate, and
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(ii) in any other case, the holder of the licence.”.
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(2) Section 8 of the Principal Act is hereby further amended—
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(a) in subsection (1) (inserted by the Act of 1978) by the insertion after “subsections” of “(1A),”,
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(b) by the insertion of the following subsection after subsection (1):
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“(1A) Where a person engages in the intra-Community acquisition of goods he shall be a taxable person and shall be accountable for and liable to pay the tax chargeable.”,
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(c) in subsection (2) (inserted by the Act of 1978) by the substitution of “subparagraph (ii), (iii) or (iv) of paragraph (e), or paragraph (f), of subsection (6) of section 5” for “section 5 (6) (e) (ii), (iii) or (iv)”,
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(d) by the insertion of the following subsection after subsection (2A) (inserted by the Act of 1978):
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“(2B) Notwithstanding the provisions of subsection (1A), an individual who does not engage in the supply of goods or services in the course or furtherance of business shall not be a taxable person in relation to the intra-Community acquisition of goods other than new means of transport:
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Provided that an individual who is a taxable person by virtue of subsection (1A) and this subsection, in relation to the intra-Community acquisition of new means of transport, shall be deemed not to be a taxable person for the purposes of registration under section 9.”,
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(e) by the substitution of the following subsection for subsection (3) (inserted by the Act of 1978):
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“(3) Notwithstanding the provisions of subsections (1) and (1A), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be taxable persons—
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(a) a farmer, for whose supply of agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of twelve months,
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(b) a person whose supplies of taxable goods or services consist exclusively of—
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(i) supplies to taxable persons and persons to whom section 13 (3) applies of fish (not being at a stage of processing further than that of being gutted, salted and frozen) which he has caught in the course of a sea-fishing business, or
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(ii) supplies of the kind specified in subparagraph (i) and of either or both of the following, that is to say:
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(I) supplies of machinery, plant or equipment which have been used by him in the course of a sea-fishing business, and
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(II) supplies of other goods and services the total consideration for which has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months,
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(c) (i) subject to subparagraph (ii), a person for whose supply of taxable goods (other than supplies of the kind specified in section 3 (6) (d) (i)) and services the total consideration has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months,
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(ii) subparagraph (i) shall apply if, but only if, not less than 90 per cent. of the total consideration referred to therein is derived from the supply of taxable goods (not being goods chargeable at any of the rates specified in paragraphs (a), (c), (d) and (e) of subsection (1) of section 11 which were produced or manufactured by him wholly or mainly from materials chargeable at the rate specified in paragraph (b) of that subsection),
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(d) a person for whose intra-Community acquisitions of goods, other than new means of transport and other than goods subject to a duty of excise, the total consideration has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months,
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(e) a person, other than a person to whom paragraph (a), (b) or (c) applies, for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of twelve months:
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Provided that—
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(i) where in the case of two or more persons one of whom exercises control over one or more of the other persons, supplies of goods of the same class or of services of the same nature are made by two or more of those persons, the total of the consideration relating to the said supplies shall, for the purposes of the application of paragraphs (c) and (e) in relation to each of the persons aforesaid who made the said supplies be treated as if all of the supplies in question had been made by each of the last-mentioned persons;
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(ii) in the case of a person specified in paragraph (a), (b), (c) or (e), the total consideration for intra-Community acquisitions of goods, other than new means of transport and other than goods subject to a duty of excise, by him has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months.”,
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and
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(f) by the substitution of the following subsection for subsection (6):
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“(6) A taxable person, other than a person to whom subsection (5) applies, may, in accordance with regulations, be treated, for the purposes of this Act, as a person who is not a taxable person if the Revenue Commissioners are satisfied that, in the absence of an election under subsection (3), he would not be a taxable person.”.
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