531X Records and regulations.

(1) Subject to subsection (2), where a parking space in an urban area to which this Part applies is provided directly or indirectly by an employer for the use of one or more employees for the parking of a car, the employer shall in respect of each year of assessment and the period referred to in section 531U(1)(b) keep in a permanent form a full and true record of the following:

(a) details of the locations at which each such parking space is provided,

(b) the name and personal public service number of each employee who has an entitlement to use a parking space,

(c) where section 531Q(3) applies, the name and personal public service number of each employee who ceased to have an entitlement to use a parking space and the date from which the entitlement ceased,

(d) where section 531S(a) applies, the name and personal public service number of each employee to which that section applies, and

(e) such other records specified in regulations by the Revenue Commissioners as may reasonably be required by them for the purposes of this Part.

(2) Where a parking space in an urban area to which this Part applies is provided by a person referred to in section 531R(d) for the use of one or more public sector employees for the parking of a car, that person shall in respect of each year of assessment and the period referred to in section 531U(1)(b)—

(a) keep in a permanent form a full and true record of the information referred to in paragraphs (a) to (e) of subsection (1), and

(b) (i) transmit in sufficient time to the employer of such employee or employees, such details as are necessary for the employer to comply with the requirements of section 531V(1), and

(ii) make a record of the details so transmitted.

(3) The Revenue Commissioners may make regulations for the purposes of the administration and implementation of this Part and without prejudice to the generality of the foregoing, such regulations may include provision in relation to such records as are referred to in subsection (1)(e) and such matters as are referred to in subsection (2)(b).

(4) For the purposes of this Part, the definition of “records” in section 903 shall be treated as including the records referred to in subsections (1) and (2) and the provisions of section 903 shall accordingly apply to such records.