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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531AAJ. Obligation to register

(1) Every chargeable person shall, prior to making a first supply of a concrete product, register with the Revenue Commissioners as a chargeable person for the purposes of this Part.

(2) For the purposes of subsection (1), each chargeable person shall provide the Revenue Commissioners with the following particulars for the purposes of registering such person as a chargeable person:

(a) the chargeable person’s name;

(b) the tax reference number (within the meaning of section 891B) or TIN (within the meaning of section 891F) of the chargeable person;

(c) the business address of the chargeable person.

(3) A person who ceases to be a chargeable person within the meaning of the definition in section 531AAG of “chargeable person” shall notify the Revenue Commissioners of such cessation by written or electronic means and shall specify the date of cessation in the notification.

(4) The Revenue Commissioners shall keep and maintain a register of chargeable persons for the purposes of this Part.




Inserted by FA22 s99(1)(a). Comes into operation on 1 September 2023.