6 Deduction authorisations.

(1) For the purposes of issuing a deduction authorisation under section 530D(1) of the Act, the Revenue Commissioners shall cause the RCT service to make available a deduction authorisation to the principal concerned.

(2) A deduction authorisation shall only be valid until—

(a) the making by the principal concerned of the payment concerned,

(b) the due date relating to the return period within which the deduction authorisation was issued,

(c) the making by the principal concerned of the return for the return period within which the deduction authorisation was issued, or

(d) the cancellation of the related payment notification in accordance with Regulation 5(4),

whichever is the earliest.

(3) A deduction authorisation shall be valid only in respect of the subcontractor named on it and the relevant payment to which it relates.

(4) On accessing a deduction authorisation, the principal concerned shall examine its contents to ensure that the subcontractor named on the deduction authorisation is a party to the relevant contract to which it relates.

(5) The Revenue Commissioners may, by electronic or other means, make available to a subcontractor details of the information contained in deduction authorisations relating to that subcontractor.