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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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817EDuties of promoter.

Subject to this Chapter, a promoter shall, within the specified period after the relevant date, provide the Revenue Commissioners with specified information relating to any disclosable transaction.

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817EDuties of promoter

Subject to this Chapter, a promoter shall—

(a) within 5 working days after the specified date, provide the Revenue Commissioners with specified information relating to any disclosable transaction, and

(b) provide any person—

(i) to whom the promoter has made a disclosable transaction available for implementation, or

(ii) who markets or seeks to market the disclosable transaction,

with the transaction number for that disclosable transaction within 5 working days after receipt of the transaction number from the Revenue Commissioners or within 5 working days after making the scheme available to the person, whichever is the later.

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Inserted by FA10 s149(1). Has effect as on and from 3 April 2010.

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Substituted by FA14 s88(1)(c). Applies to a transaction which is commenced after 23 October 2014.