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Statement of intra-Community supplies.
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183.—The Principal Act is hereby amended by the insertion of the following section after section 19:
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“19A.(1) Subject to subsections (2) and (3), a taxable person shall by the last day of the month immediately following the end of each calendar quarter, furnish to the Revenue Commissioners a statement of his intra-Community supplies in that quarter prepared in accordance with, and containing such other particulars as may be specified in, regulations.
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(2) The Revenue Commissioners shall, on request, authorise a taxable person to furnish by the last day of each month a statement of his intra-Community supplies in the previous month prepared in accordance with, and containing such other particulars as may be specified in, regulations.
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(3) The Revenue Commissioners may, on request, authorise a taxable person, whose supplies do not exceed or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations, to furnish by the last day of January following that calendar year a statement of such intra-Community supplies prepared in accordance with and containing such other particulars as may be specified in regulations.
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(4) Notwithstanding the provisions of subsections (1), (2) and (3), a taxable person who made no intra-Community supplies in the relevant period, but who was liable to furnish a statement in respect of a previous period, shall, unless authorised by the Revenue Commissioners, furnish to them within the relevant time limit a statement indicating that he made no such supplies in that period.
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(5) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under subsection (2) or (3).
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(6) In this section ‘intra-Community supplies’ means:
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(a) supplies of goods to a person registered for value-added tax in another Member State, and
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(b) transfers of the kind referred to in section 3 (1) (g) (iii).”.
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