653V. Designated liable person

(1) In this section “specified class of person” means a class of person specified in the Table to this section.

(2) This section has effect for the purpose of determining who shall be the designated liable person for the purposes of section 653U(1).

(3) Subject to subsections (4) and (5), for the purposes of section 653U(1), the designated liable person shall be—

(a) if only one of the specified classes of person is applicable in the circumstances concerned, the person who falls within that specified class, or

(b) if more than one of the specified classes of person are applicable in the circumstances concerned, the person who falls within whichever of those applicable classes is the class that appears, in the Table to this section, before the other applicable class or classes.

(4) Notwithstanding subsection (3), for the purposes of section 653U(1) the designated liable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in the exercise of that power.

(5) The Revenue Commissioners may specify in writing that one of the liable persons, referred to in section 653U(1), in relation to a relevant site shall be the designated liable person if either—

(a) they are of the opinion that it would be more appropriate that that person be the designated liable person than the person who would otherwise fall to be treated as the designated liable person by virtue of the operation of subsection (3), or

(b) the application of subsection (3) does not, in the circumstances concerned, result in the determination of a designated liable person.

Table 1

Classes of person

1. The liable person who is nominated by joint election of all the other persons who are liable persons in relation to the relevant site, being a person whose name, address and TIN are notified in writing to the Revenue Commissioners.

2. If the relevant site is jointly owned and the joint owners are 3 married to each other or civil partners of each other, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D has effect.

3. If the relevant site is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the 4 meaning of section 1007).

4. The liable person with the highest total income (within the meaning of section 3(1)).

5. If the relevant site is jointly owned and any of the joint owners are not resident or not ordinarily resident in the State, as the case may be, a liable person who is resident or ordinarily resident in the State.