Taxes Consolidation Act, 1997 (Number 39 of 1997)

524 Identification of, and issue of documents to, specified persons.[FA87 s16]
(1) [6]>The specified person<[6][6]>Subject to subsection (1A), the specified person<[6] shall furnish to the accountable person concerned—
(a) in the case of a specified person resident in the State or a person having a permanent establishment or fixed base in the State—
(i) details of the specified person’s income tax or corporation tax number, as may be appropriate, and
(ii) if the relevant payment includes an amount in respect of value-added tax, the specified person’s value-added tax registration number, and
(b) in the case of a specified person other than a person mentioned in paragraph (a), details of the specified person’s country of residence and the specified person’s tax reference in that country.
[1]>
(1A) (a) Where a relevant payment (including a payment to which section 522 applies) is made in accordance with section 529A(1), the precedent partner shall furnish the tax number of the partnership to the accountable person.
(b) For the purposes of paragraph (a), ‘tax number’ in relation to a partnership means—
(i) the registration number allocated by an inspector in relation to the operation by the partnership of value-added tax, or any other tax, or the reference number stated on any return, form or notice issued by an inspector in relation to the partnership, or
(ii) where appropriate, the tax reference of the partnership in another country.
<[1]
(2) Where the specified person has complied with subsection (1), [2]>or, as the case may be, the precedent partner has complied with subsection (1A),<[2] the accountable person, on making a relevant payment, shall give to such person in a form prescribed by the Revenue Commissioners particulars of—
(a) the name and address of the specified person [3]>or, as the case may be, of the partnership<[3],
(b) the specified person’s tax reference as furnished in accordance with paragraph (a)(i) or (b) of subsection (1) [4]>or, as the case may be, the partnership’s tax number as furnished in accord ance with subsection (1A),<[4]
(c) the amount of the relevant payment,
(d) the amount of the appropriate tax deducted from that payment, and
(e) the date on which the payment is made.
[5]>
(3) For the purposes of this section, an accountable person may—
(a) require a specified person or, as the case may be, a precedent partner to provide evidence from the Revenue Commissioners that the income tax or corporation tax number of the specified person or, as the case may be, the tax number (referred to in subsection (1A)(b)(i)) of the partnership, that is provided to the accountable person, relates to that specified person or, as the case may be, that partnership, or
(b) request confirmation from the Revenue Commissioners as to whether the income tax or corporation tax number that is provided to the accountable person by a specified person or, as the case may be, the tax number (referred to in subsection (1A)(b)(i)) of a partnership that is provided by a precedent partner, relates to that specified person or, as the case may be, that partnership.
<[5]