817K Supplemental information

Summary

This section allows the Revenue Commissioners, where they have reasonable grounds for believing that a person has not disclosed all of the specified information, to issue a notice requiring that information to be disclosed by the person and to seek such other information about, or documents relating to, a disclosable transaction as they may reasonably require in support of, or in explanation of, the specified information already provided by a person.

Details

(1) This section allows the Revenue Commissioners, where they have reasonable grounds for believing that a person has not disclosed all of the specified information, to issue a notice requiring that information to be disclosed by the person.

(2) The Revenue Commissioners may seek such other information about, or documents relating to, a disclosable transaction as they may reasonably require in support of, or in explanation of, the specified information already provided by a person.

(3) Any notice issued under this section has to be complied with within the period specified in the notice, which shall not be less than 21 days or such longer period as may be agreed by Revenue.

Relevant Date: Finance Act 2021