Returns of Payment Transactions by Payment Settlers (Merchant Acquirers) Regulations 2012
S.I. No. 324 of 2012
RETURNS OF PAYMENT TRANSACTIONS BY PAYMENT SETTLERS (MERCHANT ACQUIRERS) REGULATIONS 2012
The Revenue Commissioners, in exercise of the powers conferred on them by section 891D (inserted by section 122 of the Finance Act 2012 (No. 9 of 2012)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations:
1 Citation.
These Regulations may be cited as the Returns of Payment Transactions by Payment Settlers (Merchant Acquirers) Regulations 2012.