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Taxes Consolidation Act, 1997 |
“books, records or other documents” and “liability”, in relation to a person, have, respectively, the meaning assigned to them by
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Taxes Consolidation Act, 1997 |
(1) In this section and in section 902A— |
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Taxes Consolidation Act, 1997 |
“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 902A; |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may for the purpose of enquiring into a liability in relation to a person (in this section referred to as “the taxpayer”) serve on any other person (not being a financial institution within the meaning of section 906A) a notice in writing requiring that other person, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to do either or both of the following, namely— |
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Taxes Consolidation Act, 1997 |
(11) A person who fails or refuses to comply with a notice served on the person under subsection (2) or to afford the assistance referred to in subsection (10) shall be liable to a penalty of
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| Links to Section 902 (from within TaxSource Total) | ||
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(3) Where the Revenue Commissioners require a person by notice under subsection (1) to prepare and deliver a statement or specified information, as the case may be, section 902(7) to (10) of the Act of 1997 shall apply. |
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(3) Where the Revenue Commissioners require a person by notice under subsection (1) to prepare and deliver a statement or specified information, as the case may be, section 902(7) to (10) of the Act of 1997 shall apply. |
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Taxes Consolidation Act, 1997 |
(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908, |
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Taxes Consolidation Act, 1997 |
(2) For the purposes of complying with provisions with respect to the exchange of information contained
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