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Taxes Consolidation Act, 1997 (Number 39 of 1997)


530T Inspection of records.

Without prejudice to other provisions of the Tax Acts, any person, or any employee of a person, who has made or received a relevant payment, shall produce to a Revenue officer for inspection all documents and records relating to the relevant payment as are in such person’s power, possession or procurement which have been requested by the Revenue officer.




Inserted by FA11 s20(1)(k). With effect from 1 January 2012 as per S.I. No. 660 of 2011.