5. Obligation to seek and provide tax reference numbers, etc.

(1) With effect on and after the making of these Regulations and for the purposes of a merchant acquirer making a return under these Regulations to the Commissioners, the merchant acquirer shall, from each merchant with whom the merchant acquirer has a contractual obligation to make payments in settlement of payment card transactions, request details of–

(a) the tax reference number of the merchant, or

(b) where the merchant is a charity, the reference number assigned to the payee by the Commissioners and known as the charity (CHY) number,

and each such merchant shall provide to the merchant acquirer the relevant number for that purpose.

(2) A request under paragraph (1) shall be made as soon as practicable after the making of these Regulations.

Given under my hand,

20 August 2012.

LIAM IRWIN,

Revenue Commissioner.