600Q Powers

Summary

Section 600Q provides powers to the Revenue Commissioners to make enquiries regarding the applications received from companies for certificates of qualification, or to verify whether a company has returned its certificates of qualification to the Revenue Commissioners where these are withdrawn.

Details

(1)The Revenue Commissioners can nominate in writing an officer to act on its behalf and discharge any functions authorised by this Chapter.

(2)The authorised officer has the power to make enquiries necessary to establish if—

1. (2)(a)the information contained in the application made by a company is correct and complete, and
2. (2)(b)a company has complied with section 600P(2), and has not provided the certificates of qualification to investors and has returned the certificates of qualification to the Revenue Commissioners.

(3)For the purpose of these enquiries under subsection (2), the authorised officer may enter premises or place of business of a company for the purpose of carrying out these enquiries.

(4)An authorised officer may, in respect of an applicant company (within the meaning of section 600F), compel linked or partner businesses to produce books, records or other documents and to furnish information, explanations and particulars to give assistance to the authorised officer for the purposes of his or her enquiries.

Relevant Date: Finance Act 2024