Revenue Note for Guidance

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Revenue Note for Guidance

529M Miscellaneous


This section contains miscellaneous provision in relation to the making of Regulations, the authority of another person to act on behalf of a qualifying company and the authority of Revenue officers to carry out functions under this Chapter.


(1) Regulations made under this Chapter are required to be laid before Dáil Éireann as soon as may be after they are made. A resolution to annul the Regulations may be passed by Dáil Éireann within the next 21 sitting days for Dáil Éireann, but without prejudice to the validity of anything done previously under the Regulations.

(2) Anything to be done under this Chapter by a qualifying company may be done by another person acting under the authority of the qualifying company and this Chapter will apply as if it had been done by the qualifying company. Unless it is proven other wise anything purporting to be done by or on behalf of a qualifying company shall be deemed to have been done by the qualifying company.

(3) Other than the making of Regulations anything to be done by or under this Chapter by the Revenue Commissioners may be done by any Revenue officer or through electronic systems put in place by the Revenue Commissioners.

Relevant Date: Finance Act 2021