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Taxes Consolidation Act, 1997 (Number 39 of 1997)

[1]>

817FDuty of person where promoter is outside the State.

Any person who enters into any transaction [2]>forming<[2][2]>which is or forms<[2] part of any disclosable transaction in relation to which—

(a) a promoter is outside the State, and

(b) no promoter is in the State,

shall, within [3]>the specified period after so doing<[3][3]>5 working days after the specified date<[3], provide the Revenue Commissioners with specified information relating to the disclosable transaction.

<[1]

[1]

[+]

Inserted by FA10 s149(1). Has effect as on and from 3 April 2010.

[2]

[-] [+]

Substituted by FA14 sched2(2). Applies to a transaction which is commenced after 23 October 2014.

[3]

[-] [+]

Substituted by FA14 sched2(3). Applies to a transaction which is commenced after 23 October 2014.