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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531AG Opinion of Revenue Commissioners.

(1) On an application to the Revenue Commissioners by an individual who is considering the making of a significant investment in the State, they may give an opinion to the individual as to whether or not, in the tax year in which the application is made, the individual would be likely to be regarded as an individual to whom paragraph (a) of the definition of “relevant individual” in section 531AA(1) applies.

(2) An application for an opinion under subsection (1) shall be in such form and contain such information and particulars as the Revenue Commissioners may require in relation to such an application.

(3) Nothing in this section shall be construed as obliging the Revenue Commissioners to give the opinion referred to in subsection (1).




Inserted by FA10 s150(1). This section shall apply for the year of assessment 2010 and subsequent years.