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Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012

S.I. No. 576 of 2012
INCOME TAX AND CORPORATION TAX (RELEVANT CONTRACTS TAX) REGULATIONS 2012

The Revenue Commissioners, in exercise of the powers conferred on them by sections 530B, 530C, 530D, 530F, 530J, 530K, 530M, 530R and 530S (all inserted by section 20 of the Finance Act 2011 (No. 6 of 2011)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations:

PART 1

General

1 Citation.

(1) These Regulations may be cited as the Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012.