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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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530J Register of principals.

(1) The Revenue Commissioners shall keep and maintain a register of principals for the purposes of this Chapter.

(2) Every principal to whom section 530B applies shall register as a principal with the Revenue Commissioners, unless he or she stands registered under section 531 immediately before the commencement of this section.

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(3) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—

(a) keeping and maintaining the register,

(b) registration and time for registration,

(c) notification of change in relevant details,

(d) notification of cessation as a principal,

(e) cancellation of registration,

(f) the use of electronic means in connection with the registration process, and

(g) any other related matters.

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(3) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—

(a) keeping and maintaining the register,

(b) registration and time for registration,

(c) the particulars to be submitted to the Revenue Commissioners for the purposes of registering a person as a principal,

(d) notification of change in relevant details,

(e) notification of cessation as a principal,

(f) cancellation of registration,

(g) the use of electronic means in connection with the registration process, and

(h) any other related matters.

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Inserted by FA11 s20(1)(k). With effect from 1 January 2012 as per S.I. No. 660 of 2011.

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Substituted by FA12 s22(1)(w). Comes into operation on and from 31 March 2012.