Loss Adjusters
09/08/1994
Query
Loss Adjusters previously exempt brought into tax net with effect from 1Sept. 1994. Transitional arrangements sought in relation to work in progress before 1 Sept. 1994 which will not be completed and paid for until after this date.
Decision
Revenue agreed to allow an appropriate apportionment of the taxable amount in respect of work already undertaken before 1 September, 1994 but not completed (invoiced) before that date.
Value Added Tax
Section 99 (a), Finance Act, 1994
Origin: Indirect Taxes Policy and Legislation
File ref:A/89