108D. Cancellation of a registration number – special provisions for notification and publication.

Summary

This section provides that where a VAT registration number is cancelled and the Revenue Commissioners are concerned about protection of the revenue, they may publish details of the cancelled registration number and notify the person’s suppliers of the cancellation of the number.

Details

(a), (b) Paragraphs (a) and (b) provide that section 108D may be used where a VAT registration number is cancelled and the Revenue Commissioners are concerned about protection of the revenue.

(i) Paragraph (i) provides that the Revenue Commissioners may notify the suppliers to the person whose registration number has been cancelled about that cancellation. They may provide those suppliers with that cancelled registration number, the date from which it has been cancelled and the name and address of the person to whom those details relate.

(ii) Paragraph (ii) provides that the Revenue Commissioners may publish the following details in Iris Oifigiúil:

• the cancelled registration number,
• the date from which it has been cancelled, and
• the name and address of the person to whom those details relate.

(iii) Paragraph (iii) provides that where the Revenue Commissioners have published the information in Iris Oifigiúil, they may also publish the same information in other media.

Relevant Date: Finance Act 2020