Taxes Consolidation Act, 1997 (Number 39 of 1997)
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817L Duty of marketer to disclose.
(1) Where the Revenue Commissioners have reason to believe that a person is a marketer in relation to a transaction that may be a disclosable transaction, the Commissioners may by written notice require the person to provide the Commissioners with the name, address and, where known to the person, the tax reference number of each person who has provided that person with any information in relation to the transaction.
(2) A notice under subsection (1) shall specify the transaction to which it relates.
(3) A person to whom the Revenue Commissioners have issued a notice under subsection (1) shall comply with the notice within the period of time specified in the notice, not being less than 21 [3]>days<[3][3]>working days<[3] from the date of the notice or such longer period as the Commissioners may agree.
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(4) (a) Where a person is a marketer of a transaction that it would be reasonable to consider is a disclosable transaction and the promoter of that transaction has not provided the marketer with a transaction number for that transaction in accordance with section 817E, then within 30 working days from making the first marketing contact in relation to that transaction, the marketer shall provide the Revenue Commissioners with—
(i) the name and address of the promoter of the transaction,
(ii) details of the transaction, and
(iii) all materials, whether provided by the promoter or otherwise, used to make a marketing contact in relation to the transaction.
(b) Where a marketer provides information to Revenue in accordance with this subsection, then this shall be wholly without prejudice as to whether or not the transaction is a disclosable transaction.
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