Value-Added Tax Consolidation Act 2010

7.

Treatment of persons as not accountable.

[VATA s. 8(6)]

7.— An accountable person (other than a person to whom section 8 applies) may, in accordance with regulations, be treated for the purposes of this Act as a person who is not an accountable person if the Revenue Commissioners are satisfied that, in the absence of an election under section 6(1) , the person would not be an accountable person.