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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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530T Inspection of records.

Without prejudice to other provisions of the Tax Acts, any person, or any employee of a person, who has made or received a relevant payment, shall produce to a Revenue officer for inspection all documents and records relating to the relevant payment as are in such person’s power, possession or procurement which have been requested by the Revenue officer.

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Inserted by FA11 s20(1)(k). With effect from 1 January 2012 as per S.I. No. 660 of 2011.