In relation to filing dates, means an accountable person who has been authorised in writing by the Collector-General and "authorise" and "authorisation" shall be construed accordingly.

See Registration for VAT

A period, as determined by the Collector-General from time to time in any particular case, consisting of a number of consecutive taxable periods not exceeding 6 or such other period not exceeding a continuous period of 12 months as may be specified by the Collector-General

A period of 12 months ending on the 31st December, but if a taxable person customarily makes up accounts for periods of 12 months ending on another fixed date, then, for such a person, a period of 12 months ending on that fixed date.

In relation to a capital good, means the period encompassing the number of intervals as provided for in section 64(1)(a) VAT Consolidation Act 2010 during which adjustments of deductions are required to be made in respect of a capital good.

Agricultural machinery is equipment or machinery used by a farmer entitled to the flat-rate addition in the course of his or her normal farming activities as defined in Schedule 4 to the VAT Consolidation Act 2010. This definition also covers commercial vehicles used in the course of the farming business.

Works of Art and Antiques see Part 6 of Schedule 3 and Schedule 5:

An agreement made by two parties freely and independently of each other, and without some special relationship, such as being a relative, having another deal on the side or one party having complete control of the other. It becomes important to determine if an agreement was freely entered into to show that the price, requirements, and other conditi [..]

In relation to an interest in immovable goods, means the assignment by a person of that interest in those goods or any part of those goods to another person, except that, if that other person at the time of the assignment retains the reversion on that interest in those goods, that assignment shall be a surrender.

An accountable person who, in the course or furtherance of business, acting on behalf of another person pursuant to a contract under which commission is payable on purchase or sale, offers tangible movable goods for sale by public auction with a view to handing them over to the highest bidder.