817E Duties of promoter

(a) This section sets out the duties of a promoter under the disclosure rules which are to provide the Revenue Commissioners with specified information about a disclosable transaction within 5 working days after the specified date.

(b) The promoter also has a duty to provide any person to whom they have made the disclosable transaction available for implementation, or any person who markets the transaction on behalf of the promoter, with a transaction number, within 5 working days of receipt of the transaction number, or if earlier, within 5 working days of making the scheme available.

Relevant Date: Finance Act 2021