Taxes Consolidation Act, 1997 (Number 39 of 1997)
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530R Partnerships.
(1) As respects relevant contracts, where relevant operations are performed by a gang or group of persons (including persons in partnership), notwithstanding that any payment or part of a payment in respect of such relevant operations is made by the principal to one or more of the gang or group or to some other person, then, for the purposes of section 530P, such payment or part of a payment shall be deemed to have been made by the principal to the individual members of that gang or group in the proportions in which the payment or any amount in respect of the payment is to be divided amongst them[2]>, and the provisions of section 530P shall, with any necessary modifications, apply<[2].
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(2) Except where the principal concerned makes a separate payment to each member of the gang or group, a person authorised by the gang or group, or in the case of a partnership, the precedent partner, shall, in respect of relevant payments, give to the Revenue Commissioners—
(a) the name, address and tax reference number of every person in the gang or group who is entitled to any part of the payment or any amount in respect of the payment, and
(b) the amount or proportion of the payment or the amount in respect of the payment to which each person, named by virtue of this provision, is entitled.
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(2) Except where the principal concerned makes a separate payment to each member of the gang or group, a person authorised by the gang or group, or in the case of a partnership, the precedent partner, shall, in respect of tax deducted from relevant payments to the gang or group, give to the Revenue Commissioners—
(a) the name, address and tax reference number of every person in the gang or group, and
(b) details of the proportion of the tax deducted to which each person, named by virtue of this provision, is entitled.
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(3) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for the manner in which the information referred to in subsection (2) is to be given and the steps to be taken by the Revenue Commissioners on receipt of such information.
(4) Without prejudice to the duties and obligations of partners in a partnership, in a case where the principal is a partnership, all things required to be done by the principal under this Chapter shall be done by the precedent partner within the meaning of Part 43.
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