Value-Added Tax Consolidation Act 2010
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.