530J Register of principals

Summary

Section 530J requires the Revenue Commissioners to keep and maintain a register of principals for RCT purposes and obliges principals to register. It also includes provision for the making of regulations governing the registration of principals.

Details

(1) The Revenue Commissioners are required to keep a register of principals who are required to operate RCT.

(2) All principals required to submit a contract notification shall register with the Revenue Commissioners unless they are already registered.

(3) The Revenue Commissioners shall make regulations regarding registration by principals and other related matters.

Relevant Date: Finance Act 2025