Taxes Consolidation Act, 1997 (Number 39 of 1997)
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817QRegulations (Chapter 3).
(1) The Revenue Commissioners may, with the consent of the Minister for Finance, make regulations—
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(a) specifying a class or classes of transaction which are to be transactions of a specified description for the purposes of this Chapter,
(b) prescribing a class of persons referred to in section 817D(2)(c)(i),
(c) prescribing a purpose referred to in section 817D(2)(c)(i),
(d) prescribing a class or classes of tax advantage for the purposes of section 817D(2)(c)(iv),
(e) specifying the information to be provided to the Revenue Commissioners by a person in relation to a disclosable transaction (in this Chapter referred to as the “specified information”),
(f) specifying the period of time within which, or time by which, as the case may be, the information referred to in paragraph (e) shall be provided to the Revenue Commissioners (in this Chapter referred to as the “specified period”),
(g) specifying the period of time within which, or time by which, as the case may be, any other information required to be provided to the Revenue Commissioners under this Chapter, is to be provided,
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(h) specifying the circumstances in which a person is not to be treated as a promoter in relation to a disclosable [3]>transaction, and<[3][3]>transaction,<[3]
(i) specifying the procedure to be adopted in giving effect to this Chapter, in so far as such procedure is not otherwise provided for, and providing generally as to the administration of this Chapter including—
(i) the form and manner of delivery of information to be provided under the regulations, and
(ii) such supplemental and incidental matters as appear to the Revenue Commissioners to be [4]>necessary.<[4][4]>necessary, and<[4]
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(j) specifying transactions which are not disclosable transactions.
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(2) (a) In relation to regulations made pursuant to subsection (1)(a), the regulations may specify the circumstances in which the regulations—
(i) shall apply, or
(ii) shall not apply, to a particular class of transaction.
(b) The circumstances referred to in paragraph (a) shall be specified by reference to the categories of transaction referred to in section 817D(2)(c).
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(3) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done under the regulation.
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Deleted by FA14 s88(1)(j)(i)(I). Applies to a transaction which is commenced after 23 October 2014.
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Substituted by FA14 s88(1)(j)(i)(II). Applies to a transaction which is commenced after 23 October 2014.
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Substituted by FA14 s88(1)(j)(i)(III). Applies to a transaction which is commenced after 23 October 2014.
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Inserted by FA14 s88(1)(j)(i)(IV). Applies to a transaction which is commenced after 23 October 2014.
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Deleted by FA14 s88(1)(j)(ii). Applies to a transaction which is commenced after 23 October 2014.