{"id":12923,"date":"2022-08-12T21:15:26","date_gmt":"2022-08-12T21:15:26","guid":{"rendered":"http:\/\/legalblog.ie\/?p=12923"},"modified":"2024-04-07T16:11:03","modified_gmt":"2024-04-07T16:11:03","slug":"revenue-audit","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/revenue-audit\/","title":{"rendered":"Revenue Audit"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#General\" title=\"General\">General<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Profiling\" title=\"Profiling\">Profiling<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#On-the-Spot_Calls\" title=\"On-the-Spot Calls\">On-the-Spot Calls<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Investigation_Letter\" title=\"Investigation Letter\">Investigation Letter<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Notice\" title=\"Notice\">Notice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Self-Correction\" title=\"Self-Correction\">Self-Correction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#No_Loss_of_Revenue\" title=\"No Loss of Revenue\">No Loss of Revenue<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Disclusres_Carelessness\" title=\"Disclusres &amp; Carelessness\">Disclusres &amp; Carelessness<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Civil_Penalties\" title=\"Civil Penalties\">Civil Penalties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Disclosures\" title=\"Disclosures\">Disclosures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Disclosure_Issues_I\" title=\"Disclosure Issues I\">Disclosure Issues I<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/revenue-audit\/#Disclosure_Issues_II\" title=\"Disclosure Issues II\">Disclosure Issues II<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#TAXES_CONSOLIDATION_ACT\" title=\"TAXES CONSOLIDATION ACT\">TAXES CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Administration_ss_849-875\" title=\"Administration (ss. 849-875)\">Administration (ss. 849-875)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Taxes_under_care_and_management_of_Revenue_Commissioners\" title=\"Taxes under care and management of Revenue Commissioners.\">Taxes under care and management of Revenue Commissioners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Collector-General\" title=\"Collector-General.\">Collector-General.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Confidentiality_of_taxpayer_information\" title=\"Confidentiality of taxpayer information.\">Confidentiality of taxpayer information.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Use_of_and_access_to_taxpayer_information\" title=\"Use of, and access to, taxpayer information\">Use of, and access to, taxpayer information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Inspectors_of_taxes\" title=\"Inspectors of taxes.\">Inspectors of taxes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Disqualification_of_Commissioners_in_cases_of_personal_interest\" title=\"Disqualification of Commissioners in cases of personal interest.\">Disqualification of Commissioners in cases of personal interest.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Evidence_of_authorisation\" title=\"Evidence of authorisation.\">Evidence of authorisation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Anonymity_of_authorised_officers_in_relation_to_certain_matters\" title=\"Anonymity of authorised officers in relation to certain matters.\">Anonymity of authorised officers in relation to certain matters.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Administration_of_oaths\" title=\"Administration of oaths.\">Administration of oaths.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Documents_to_be_in_accordance_with_form_prescribed_by_Revenue_Commissioners\" title=\"Documents to be in accordance with form prescribed by Revenue Commissioners.\">Documents to be in accordance with form prescribed by Revenue Commissioners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Exercise_of_powers_etc_of_Minister_for_Finance_under_Tax_Acts\" title=\"Exercise of powers, etc. of Minister for Finance under Tax Acts.\">Exercise of powers, etc. of Minister for Finance under Tax Acts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Loss_destruction_or_damage_of_assessments_and_other_documents\" title=\"Loss, destruction or damage of assessments and other documents.\">Loss, destruction or damage of assessments and other documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Making_of_claims_etc\" title=\"Making of claims, etc.\">Making of claims, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Electronic_claims\" title=\"Electronic claims.\">Electronic claims.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Repayment_of_tax\" title=\"Repayment of tax.\">Repayment of tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Interest_on_repayments\" title=\"Interest on repayments.\">Interest on repayments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#No_offset_where_repayment_prohibited\" title=\"No offset where repayment prohibited.\">No offset where repayment prohibited.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Rules_as_to_delivery_of_statements\" title=\"Rules as to delivery of statements.\">Rules as to delivery of statements.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Amendment_of_statutory_forms\" title=\"Amendment of statutory forms.\">Amendment of statutory forms.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Execution_of_warrants\" title=\"Execution of warrants.\">Execution of warrants.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Delivery_service_and_evidence_of_notices_and_forms\" title=\"Delivery, service and evidence of notices and forms.\">Delivery, service and evidence of notices and forms.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Effect_of_want_of_form_error_etc_on_assessments_charges_warrants_and_other_proceedings\" title=\"Effect of want of form, error, etc. on assessments, charges, warrants and other proceedings.\">Effect of want of form, error, etc. on assessments, charges, warrants and other proceedings.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_to_combine_certain_returns_and_assessments\" title=\"Power to combine certain returns and assessments.\">Power to combine certain returns and assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Use_of_information_relating_to_other_taxes_and_duties\" title=\"Use of information relating to other taxes and duties.\">Use of information relating to other taxes and duties.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Proof_that_person_is_a_Commissioner_or_officer\" title=\"Proof that person is a Commissioner or officer.\">Proof that person is a Commissioner or officer.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Limitation_of_penalties_on_officers_employed_in_execution_of_Tax_Acts_and_Capital_Gains_Tax_Acts\" title=\"Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts.\">Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Prescribing_of_forms_etc\" title=\"Prescribing of forms, etc.\">Prescribing of forms, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Revenue_powers_ss_899-912B\" title=\"Revenue powers (ss. 899-912B)\">Revenue powers (ss. 899-912B)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Inspectors_right_to_make_enquiries\" title=\"Inspector&#8217;s right to make enquiries.\">Inspector&#8217;s right to make enquiries.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_to_call_for_production_of_books_information_etc\" title=\"Power to call for production of books, information, etc.\">Power to call for production of books, information, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Application_to_High_Court_production_of_books_information_etc\" title=\"Application to High Court: production of books, information, etc.\">Application to High Court: production of books, information, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#1In_this_section_and_in_section_902A_%E2%80%93\" title=\"(1)In this section and in section 902A &#8211;\">(1)In this section and in section 902A &#8211;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Application_to_High_Court_information_from_third_party\" title=\"Application to High Court: information from third party.\">Application to High Court: information from third party.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Powers_of_inspection_life_policies\" title=\"Powers of inspection: life policies.\">Powers of inspection: life policies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_PAYE\" title=\"Power of inspection: PAYE.\">Power of inspection: PAYE.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_tax_deduction_from_payments_to_certain_subcontractors\" title=\"Power of inspection: tax deduction from payments to certain subcontractors.\">Power of inspection: tax deduction from payments to certain subcontractors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_returns_and_collection_of_appropriate_tax\" title=\"Power of inspection: returns and collection of appropriate tax.\">Power of inspection: returns and collection of appropriate tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Report_to_Committee_of_Public_Accounts_publication_etc\" title=\"Report to Committee of Public Accounts: publication etc.\">Report to Committee of Public Accounts: publication etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_returns_and_collection_of_appropriate_tax_assurance_companies\" title=\"Power of inspection (returns and collection of appropriate tax): assurance companies.\">Power of inspection (returns and collection of appropriate tax): assurance companies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_returns_and_collection_of_appropriate_tax_investment_undertakings\" title=\"Power of inspection (returns and collection of appropriate tax): investment undertakings.\">Power of inspection (returns and collection of appropriate tax): investment undertakings.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_claims_by_authorised_insurers\" title=\"Power of inspection: claims by authorised insurers.\">Power of inspection: claims by authorised insurers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_claims_by_qualifying_lenders\" title=\"Power of inspection: claims by qualifying lenders.\">Power of inspection: claims by qualifying lenders.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_tax_deduction_from_payments_in_respect_of_professional_services_by_certain_persons\" title=\"Power of inspection: tax deduction from payments in respect of professional services by certain persons.\">Power of inspection: tax deduction from payments in respect of professional services by certain persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_of_inspection_notices_of_attachment\" title=\"Power of inspection: notices of attachment.\">Power of inspection: notices of attachment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Inspection_of_documents_and_records\" title=\"Inspection of documents and records.\">Inspection of documents and records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-60\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Authorised_officers_and_Garda_Siochana\" title=\"Authorised officers and Garda S\u00edoch\u00e1na.\">Authorised officers and Garda S\u00edoch\u00e1na.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-61\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Information_to_be_furnished_by_financial_institutions\" title=\"Information to be furnished by financial institutions.\">Information to be furnished by financial institutions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-62\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Application_to_Appeal_Commissioners_information_from_financial_institutions\" title=\"Application to Appeal Commissioners: information from financial institutions.\">Application to Appeal Commissioners: information from financial institutions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-63\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Application_to_Appeal_Commissioners_information_from_third_party\" title=\"Application to Appeal Commissioners: information from third party.\">Application to Appeal Commissioners: information from third party.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-64\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Application_to_High_Court_seeking_order_requiring_information_financial_institutions\" title=\"Application to High Court seeking order requiring information: financial institutions.\">Application to High Court seeking order requiring information: financial institutions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-65\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Revenue_offence_power_to_obtain_information_from_financial_institutions\" title=\"Revenue offence: power to obtain information from financial institutions.\">Revenue offence: power to obtain information from financial institutions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-66\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Application_to_High_Court_seeking_order_requiring_information_associated_institutions\" title=\"Application to High Court seeking order requiring information: associated institutions.\">Application to High Court seeking order requiring information: associated institutions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-67\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Search_warrants\" title=\"Search warrants.\">Search warrants.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-68\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Order_to_produce_evidential_material\" title=\"Order to produce evidential material.\">Order to produce evidential material.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-69\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Order_to_produce_documents_or_provide_information\" title=\"Order to produce documents or provide information.\">Order to produce documents or provide information.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-70\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Privileged_legal_material\" title=\"Privileged legal material.\">Privileged legal material.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-71\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_to_require_return_of_property\" title=\"Power to require return of property.\">Power to require return of property.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-72\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Valuation_of_assets\" title=\"Valuation of assets.\">Valuation of assets.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-73\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Computer_documents_and_records\" title=\"Computer documents and records.\">Computer documents and records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-74\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Information_for_tax_authorities_in_other_territories\" title=\"Information for tax authorities in other territories.\">Information for tax authorities in other territories.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-75\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Collection_and_Recovery_ss_960-1006B\" title=\"Collection and Recovery (ss. 960-1006B)\">Collection and Recovery (ss. 960-1006B)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-76\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Chapter_1_Income_tax_ss_960-972\" title=\"Chapter 1 Income tax (ss. 960-972)\">Chapter 1 Income tax (ss. 960-972)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-77\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Date_for_payment_of_income_tax_other_than_under_self_assessment\" title=\"Date for payment of income tax other than under self assessment.\">Date for payment of income tax other than under self assessment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-78\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Chapter_1A_Interpretation_ss_960A-960B\" title=\"Chapter 1A Interpretation (ss. 960A-960B)\">Chapter 1A Interpretation (ss. 960A-960B)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-79\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Interpretation\" title=\"Interpretation.\">Interpretation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-80\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Discharge_of_Revenue_Commissioners_and_Collector-Generals_functions\" title=\"Discharge of Revenue Commissioners&#8217; and Collector-General&#8217;s functions\">Discharge of Revenue Commissioners&#8217; and Collector-General&#8217;s functions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-81\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Collection_of_tax_etc_ss_960C-960H\" title=\"Collection of tax, etc. (ss. 960C-960H)\">Collection of tax, etc. (ss. 960C-960H)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-82\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Tax_to_be_debt_due_to_Minister_for_Finance\" title=\"Tax to be debt due to Minister for Finance.\">Tax to be debt due to Minister for Finance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-83\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Collection_of_tax_issue_of_demands_etc\" title=\"Collection of tax, issue of demands, etc.\">Collection of tax, issue of demands, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-84\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Payment_of_tax_by_relevant_payment_methods\" title=\"Payment of tax by relevant payment methods.\">Payment of tax by relevant payment methods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-85\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Moneys_received_for_capital_acquisitions_tax_and_stamp_duties_and_not_appropriated_to_be_recoverable\" title=\"Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.\">Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-86\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Duty_of_taxpayer_to_identify_liability_against_which_payment_to_be_set_etc\" title=\"Duty of taxpayer to identify liability against which payment to be set, etc.\">Duty of taxpayer to identify liability against which payment to be set, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-87\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Repayment_or_refund_of_payment_made_in_excess_of_liability_to_tax_assessed_by_taxpayer\" title=\"Repayment or refund of payment made in excess of liability to tax assessed by taxpayer\">Repayment or refund of payment made in excess of liability to tax assessed by taxpayer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-88\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Offset_between_taxes\" title=\"Offset between taxes.\">Offset between taxes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-89\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Recovery_provisions_evidential_rules_etc_ss_960I-960Q\" title=\"Recovery provisions, evidential rules, etc. (ss. 960I-960Q)\">Recovery provisions, evidential rules, etc. (ss. 960I-960Q)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-90\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Recovery_of_tax_by_way_of_civil_proceedings\" title=\"Recovery of tax by way of civil proceedings.\">Recovery of tax by way of civil proceedings.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-91\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Evidential_and_procedural_rules\" title=\"Evidential and procedural rules.\">Evidential and procedural rules.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-92\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Judgments_for_recovery_of_tax\" title=\"Judgments for recovery of tax.\">Judgments for recovery of tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-93\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Recovery_by_sheriff_or_county_registrar\" title=\"Recovery by sheriff or county registrar.\">Recovery by sheriff or county registrar.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-94\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Taking_by_Collector-General_of_proceedings_in_bankruptcy\" title=\"Taking by Collector-General of proceedings in bankruptcy.\">Taking by Collector-General of proceedings in bankruptcy.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-95\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Continuance_of_pending_proceedings_and_evidence_in_proceedings\" title=\"Continuance of pending proceedings and evidence in proceedings.\">Continuance of pending proceedings and evidence in proceedings.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-96\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Winding-up_of_companies_priority_for_taxes\" title=\"Winding-up of companies: priority for taxes.\">Winding-up of companies: priority for taxes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-97\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Bankruptcy_priority_for_taxes\" title=\"Bankruptcy: priority for taxes.\">Bankruptcy: priority for taxes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-98\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Recovery_of_amounts_received_by_a_person_following_the_lodgement_of_an_incorrect_account_etc\" title=\"Recovery of amounts received by a person following the lodgement of an incorrect account, etc.\">Recovery of amounts received by a person following the lodgement of an incorrect account, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-99\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_to_require_statement_of_affairs_security_etc_ss_960R-960S\" title=\"Power to require statement of affairs, security, etc. (ss. 960R-960S)\">Power to require statement of affairs, security, etc. (ss. 960R-960S)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-100\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Power_to_require_statement_of_affairs_security_etc\" title=\"Power to require statement of affairs, security, etc.\">Power to require statement of affairs, security, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-101\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Security_for_certain_taxes\" title=\"Security for certain taxes.\">Security for certain taxes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-102\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Corporation_tax_ss_973-975\" title=\"Corporation tax (ss. 973-975)\">Corporation tax (ss. 973-975)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-103\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Recovery_of_capital_gains_tax_from_shareholder\" title=\"Recovery of capital gains tax from shareholder.\">Recovery of capital gains tax from shareholder.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-104\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Gifts_recovery_of_capital_gains_tax_from_donee\" title=\"Gifts: recovery of capital gains tax from donee.\">Gifts: recovery of capital gains tax from donee.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-105\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Time_for_payment_of_capital_gains_tax_assessed_under_sections_9773_or_9782_and_3\" title=\"Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3).\">Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-106\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Deduction_from_consideration_on_disposal_of_certain_assets\" title=\"Deduction from consideration on disposal of certain assets.\">Deduction from consideration on disposal of certain assets.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-107\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Payment_by_instalments_where_consideration_due_after_time_of_disposal\" title=\"Payment by instalments where consideration due after time of disposal.\">Payment by instalments where consideration due after time of disposal.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-108\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Liability_to_tax_etc_of_holder_of_fixed_charge_on_book_debts_of_company\" title=\"Liability to tax, etc. of holder of fixed charge on book debts of company.\">Liability to tax, etc. of holder of fixed charge on book debts of company.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-109\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Deduction_from_payments_due_to_defaulters_of_amounts_due_in_relation_to_tax\" title=\"Deduction from payments due to defaulters of amounts due in relation to tax.\">Deduction from payments due to defaulters of amounts due in relation to tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-110\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Payment_of_tax_by_means_of_donation_of_heritage_items\" title=\"Payment of tax by means of donation of heritage items.\">Payment of tax by means of donation of heritage items.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-111\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Payment_of_tax_by_means_of_donation_of_heritage_property_to_an_Irish_heritage_trust\" title=\"Payment of tax by means of donation of heritage property to an Irish heritage trust.\">Payment of tax by means of donation of heritage property to an Irish heritage trust.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-112\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Unremittable_income\" title=\"Unremittable income.\">Unremittable income.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-113\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Unremittable_gains\" title=\"Unremittable gains.\">Unremittable gains.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-114\" href=\"https:\/\/legalblog.ie\/revenue-audit\/2\/#Poundage_and_certain_other_fees_due_to_sheriffs_or_county_registrars\" title=\"Poundage and certain other fees due to sheriffs or county registrars.\">Poundage and certain other fees due to sheriffs or county registrars.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"General\"><\/span>General<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Revenue Audits are now an integral part of the taxation system.\u00a0 They complement the system of self-assessment and promote voluntary compliance.\u00a0 The function is to detect and deter noncompliance.<\/p>\n<p>The purpose of an audit is to determine the accuracy of returns of tax liability, tax payments and claims for repayment.\u00a0 They may identify additional liabilities, in which event the unpaid tax or overpaid repayment may be charged together with interest and penalties.<\/p>\n<p>Remedial action may be required by the taxpayer on foot of an audit where irregularities and errors are discovered in the course of the audit.\u00a0 In the case of significant tax evasion, reference may be made to the investigations and prosecutions division of the Revenue Commissioners.<\/p>\n<p>Audits may be undertaken randomly.\u00a0 Purely random audits are less common. More commonly, they may be based on profiling, \u00a0information received or on examination of returns. An audit may be undertaken by an individual or by a group of auditors.\u00a0 This will depend on the nature of the business and its complexity.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Profiling\"><\/span>Profiling<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Revenue operate a risk evaluation analysis and profiling system.\u00a0 There are a series of principles built into the system, which are constantly adjusted in order to identify high-risk cases of evasion and under-declaration. Revenue takes into account matters such as<\/p>\n<ul>\n<li>the reconciliation of VAT returns with other income returns, the returns of other traders;<\/li>\n<li>the difference in margins with similar \u00a0businesses in the sector;<\/li>\n<li>low drawings and salaries;<\/li>\n<li>abnormally high overheads;<\/li>\n<li>loans to company participators;<\/li>\n<li>unexplained capital changes;<\/li>\n<li>poor compliance.<\/li>\n<\/ul>\n<p>Most audits are based on criteria such as those above.\u00a0 Revenue does not disclose the reasons for the audit.<\/p>\n<p>E-auditing is an electronic analysis of returns. Electronic analyses of returns are undertaken systematically. E-auditing is electronic and is suitable for the analysis of a large number of transactions.\u00a0 It is likely to become more common over time. Electronic checks are part of most audits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"On-the-Spot_Calls\"><\/span>On-the-Spot Calls<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Revenue may call to a trader&#8217;s premises without prior notice.\u00a0 It has significant power, which it may exercise \u201con the spot\u201d. This is done on the basis of the general powers of Revenue to enter premises at all reasonable times.<\/p>\n<p>It may require immediate access to paper and and electronic record and date. In some cases, Revenue may be prepared to reschedule for a more suitable time shortly thereafter.<\/p>\n<p>On-the-spot audits are more likely to take place with \u201ccash\u201d businesses and systems. On-the-spot checks are common with electronic cash registers and point of sale technology. \u00a0.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Investigation_Letter\"><\/span>Investigation Letter<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A Revenue investigation may take place where there may be serious tax evasion.\u00a0 This may follow from a Revenue audit.\u00a0 It may lead to the reference of the matter to the investigations and prosecutions division.<\/p>\n<p>The investigation will generally involve notification to the taxpayer that he or she is under investigation. It may specify the action required and set out the required period.\u00a0 This may be extended as circumstances require. In the case of serious tax evasion, the investigation may commence without notice.<\/p>\n<p>A person receiving an investigation letter may make a disclosure.\u00a0 He \u00a0may not be able to make a qualifying disclosure, avoid publication or receive assurances that he \/it will not be referred for prosecution.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Notice\"><\/span>Notice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>21 days notice is generally given of a proposed revenue audit or investigation to the taxpayer.\u00a0 This will state the nature of the Revenue audit or investigation.<\/p>\n<p>The taxpayer used to be given the opportunity to make an unprompted qualifying disclosure.\u00a0 He may be now given the opportunity under the new code, to make a prompted qualifying disclosure before the examination of books and records. An audit of a small company is likely to include an audit of the director\u2019s personal taxation.<\/p>\n<p>The taxpayer may regularise his affairs in the absence of an audit.\u00a0 This is advantageous in terms of minimising penalties and interest.\u00a0 There is provision for correction of innocent errors, technical adjustments and making a claim on the basis of treatment which has no net effect on the tax paid.\u00a0 The taxpayer may make a qualifying disclosure in such circumstances.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Self-Correction\"><\/span>Self-Correction<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In certain circumstances, Revenue may allow a self-correction without penalty.\u00a0 The taxpayer must notify the adjustment in writing and include a corrective computation. Payment in settlement of the liability must be made. The self-correction must take place within 12 months of filing.<\/p>\n<p>Self-correction will not be available if an audit or investigation has been notified.\u00a0 It is not available for deliberate acts which occurred in any previous period.\u00a0 Revenue may allow self-correction without surcharge within certain limits.<\/p>\n<p>A threshold of \u20ac6,000 applies to the self-correction of VAT returns.\u00a0 Within the limits of self-correction, interest, penalties and surcharge will not generally arise.<\/p>\n<p>A penalty is not generally sought if, on audit, the tax default is not deliberate or attributable to a lack of reasonable care in the organisation of tax compliance obligations.\u00a0 The factors in mitigating penalties completely will, include the discrepancy being less than \u20ac6,000, keeping of proper books and accounts, the frequency of recurrence of errors, previous compliance record, and materiality.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"No_Loss_of_Revenue\"><\/span>No Loss of Revenue<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Technical adjustments arise from the interpretation or application of legislation.\u00a0 A technical adjustment will not attract a penalty if due care has been taken and the treatment is based on an interpretation of the law which could reasonably be considered to be correct.<\/p>\n<p>Regard is to be had to the complexity of the issue, available precedents, court decisions and guidance.\u00a0 Matters which are well-established and clear will not be accepted.\u00a0 Statutory interest is applicable.<\/p>\n<p>Where there has been no loss of revenue, there is less likely to be an imposition of surcharges, penalties and interest.\u00a0 However, the Revenue has an interest in upholding the integrity of the tax system and will not readily accept a failure to operate the system, notwithstanding that no revenue loss is involved. The onus is on the taxpayer to prove that there has been no loss.<\/p>\n<p>A claim of no loss will not be accepted,<\/p>\n<ul>\n<li>where the failure is deliberate;<\/li>\n<li>there has been a genuine failure to cooperate;<\/li>\n<li>the absence of loss is not proved to the satisfaction of the Revenue;<\/li>\n<li>where the taxpayer has not cooperated;<\/li>\n<li>where the default is careless, and there is neither a qualifying disclosure nor cooperation.<\/li>\n<\/ul>\n<p>Statutory interest may be limited to periods during which there was a temporary loss of revenue.\u00a0 In the case of an innocent error or technical adjustment where the taxpayer took reasonable care, penalties are not likely to be imposed where the general compliance criteria above apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Disclusres_Carelessness\"><\/span>Disclusres &amp; Carelessness<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In case of a no loss of revenue, a prompted qualifying disclosure and cooperation will generally limit penalties to 6% or \u20ac15,000, whichever is less, in the case of a first qualifying disclosure. This increases to 6% or \u20ac60000 in the case of a third and subsequent qualifying disclosure. In the case of unprompted disclosures (with cooperation, penalties are lesser of 3% or \u20ac5,000 on the first qualifying disclosure, rising to 3% and \u20ac40,000 on the third and subsequent disclosures.<\/p>\n<p>The cases above refer to cases where there is careless behaviour.\u00a0 In other cases where there is no disclosure and careless behaviour, but with cooperation, penalties may be up to 9% or \u20ac100,000.<\/p>\n<p>Because these cases are by way of concession, there is no formal appeal if they are not made available.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Civil_Penalties\"><\/span>Civil Penalties<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A taxpayer is given an opportunity to have a court examine whether that person is liable to a civil penalty for contravention of tax or duty legislation. He may agree, however, to pay a penalty without court intervention. Where a person is found by a court to be liable to pay a penalty, that penalty may be collected and recovered in the same way as tax is collected and recovered.<\/p>\n<p>Revenue guidelines distinguish between deliberate behaviour, careless behaviour with significant tax consequences and careless behaviour without significant tax consequences.\u00a0 These determine the level of the civil penalty.\u00a0 A taxpayer who makes a qualifying disclosure will not be investigated for prosecution, subject to exceptions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Disclosures\"><\/span>Disclosures<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A qualifying disclosure is a disclosure of complete information in relation to the full particulars and matters relevant to the tax liability.\u00a0 It must be accompanied by a declaration, that to the best of the person&#8217;s information, knowledge and belief, the information supplied is correct and complete.\u00a0 It must be accompanied by payment of tax and interest on the late payment.<\/p>\n<p>Qualifying disclosures, whether prompted or unprompted, must state the amounts of all tax and interest and under all heads which arise in consequence of deliberate behaviour that was formerly undisclosed.<\/p>\n<p>In the case of a prompted disclosure, in the careless, with gross negligence or insufficient care categories, the qualifying disclosure must set out the liability to tax and interest in respect of the relevant tax head and periods within the scope of the proposed audit. In the case of unprompted qualifying disclosure in the careless, gross negligence or insufficient care category, all liabilities to tax and interest in the tax head and profits within the subject of the unprompted qualifying disclosure.<\/p>\n<p>If a disclosure is made, the auditor may still take the view that additional liabilities may arise under different heads or periods, not within the initial scope of the audit.\u00a0 Where the audit&#8217;s scope is formally extended, the benefits of the prompted qualifying disclosure are extended accordingly.<\/p>\n<p>A taxpayer will continue to have the benefit of the unprompted qualifying disclosure, where the audit is not formally extended, but the auditor draws the attention of the taxpayer to issues which were not within the initial scope of the audit.<\/p>\n<p>The auditor may pursue related penalties for tax heads and periods not within the scope of the initial audit. The benefit of prompted disclosure will be extended to them.\u00a0 In cases not involving deliberate behaviour, if the auditor draws the attention of the taxpayer to issues without formally extending the audit, the taxpayer will have the benefit of the unprompted disclosure in respect of additional liabilities disclosed on such issues.<\/p>\n<p>Unlike the former position, the taxpayer need not self-assess the penalty. This reduces the risk of noncompliance and further penalties. A qualifying disclosure need not make reference to penalties or state the amount of penalties due.\u00a0 On receipt of a qualifying disclosure, the auditor will agree to the penalties. The taxpayer must make payment of the full amount of the settlement to include tax duty, interest and penalties.<\/p>\n<p>Where there is no qualifying disclosure but there is cooperation, penalty mitigation may be available in whole or in part.\u00a0 Cooperation includes delivery of all books and records, having appropriate personnel, furnishing prompt responses for all information and prompt payment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Disclosure_Issues_I\"><\/span>Disclosure Issues I<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The tax due must be paid on the liability, the subject of the qualifying disclosure.\u00a0 There must be a real and genuine proposal to pay the agreed liability, involving payment or agreed payment in accordance with the Revenue\u2019s instalment arrangements procedures.\u00a0 If the taxpayer fails to honour the payment arrangement, and Revenue is satisfied the disclosure and intention to pay was not bona fide, it is not a qualifying disclosure.<\/p>\n<p>If the taxpayer makes a prompt qualifying disclosure or unprompted qualifying disclosure, Revenue will not initiate an investigation with a view to prosecution, provided that it is a qualifying disclosure.<\/p>\n<p>An audit of a parent company or subsidiary may necessitate an audit of another group company.\u00a0 Where the audit does not extend to other group companies, this does not prevent such other group companies from making unprompted disclosures.<\/p>\n<p>A Prompted Qualifying Disclosure is a qualifying disclosure that is made to Revenue in the period between the date on which the person is notified of the audit and the date on which it starts.\u00a0 The date of notification is the date of the audit notification letter.\u00a0 This, accordingly, is a disclosure made before the examination of books.<\/p>\n<p>An unprompted qualifying disclosure is a qualifying disclosure in respect of which, Revenue is satisfied that it has been furnished voluntarily before the audit or investigation commenced into any matter occasioning a liability to tax. Where a person is notified by Revenue of the date on which an audit or investigation into any matter occasioning liability has been started, the disclosure must be made before the letter notifying the audit or before the commencement of an investigation, as the case may be.<\/p>\n<p>Communications with Revenue outside of the above circumstances will not necessarily prevent an unprompted qualifying disclosure.\u00a0 If there is no letter, or the letter does not give notice of an audit, unprompted qualifying disclosure may still be available.\u00a0 The letter may fail to constitute an audit letter if it is insufficiently precise.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Disclosure_Issues_II\"><\/span>Disclosure Issues II<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A disclosure is not a qualifying disclosure if, before it is made, the Revenue officer has started an audit or investigation into any matter contained in the disclosure and has contacted or notified the relevant taxpayer or his agent in this regard.\u00a0 The disclosure is not qualifying, if it is made by the person is incomplete, in accordance with the criteria above.\u00a0 A qualifying disclosure must be in writing.<\/p>\n<p>It is not a qualifying disclosure if the matters in it have become known or are about to become known to the Revenue through their own investigations, investigations by another statutory body or are within the scope of an inquiry being carried out partly or wholly in public in which the person who made the disclosures is linked or about to be linked publicly.<\/p>\n<p>The degree of penalty mitigation is less in the case of the second, third and subsequent qualifying disclosures.\u00a0 Revenue has published a table of reduced penalties.\u00a0 Where no additional qualifying disclosures are made for five years, subsequent qualifying disclosures are regarded as first disclosures.<\/p>\n<p>A second qualifying disclosure arises if there was a liability to a specific tax head is the first qualifying disclosure Qualifying disclosures in the careless, without significant consequences, insufficient care category are not counted when calculating the number of qualifying disclosures.\u00a0 However, this is limited to circumstances of minor default.<\/p>\n<p>Notice of intention to make a qualifying disclosure may be given in order to give time to prepare the disclosure.\u00a0 In an unprompted qualifying disclosure case, notice must be given before a notice of issuing an audit or before contact has been made by Revenue regarding a Revenue investigation.<\/p>\n<p>Provided that notice of intention to make the disclosure is made within 14 days, an additional period is allowed to prepare the disclosure of 16 days. This is to allow time to quantify the shortfall and make the relevant payment.\u00a0 This period runs from the date of notice.<\/p>\n<p>Revenue will examine unprompted qualifying disclosures for accuracy.\u00a0 The taxpayer must continue to fully cooperate in order to secure the relevant treatment.\u00a0 Revenue may choose to accept the disclosure without further examination.<\/p>\n<p><!--nextpage--><\/p>\n<h2>TAXES CONSOLIDATION ACT<\/h2>\n<p>Taxes Consolidation Act, 1997 (No. 39)<br \/>\nManagement Provisions (ss. 849-1104)<br \/>\nManagement Provisions (ss. 849-1104)<\/p>\n<p>Part 37<\/p>\n<h4>Administration (ss. 849-875)<\/h4>\n<p>849.<\/p>\n<h4>Taxes under care and management of Revenue Commissioners.<\/h4>\n<p>(1)In this section, &#8220;tax&#8221; means income tax, corporation tax and capital gains tax.<\/p>\n<p>(2)All duties of tax shall be under the care and management of the Revenue Commissioners.<\/p>\n<p>(3)The Revenue Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving and accounting for tax in the like and in as full and ample a manner as they are authorised to do in relation to any other duties under their care and management and, unless the Minister for Finance otherwise directs, shall appoint such officers and other persons for collecting, receiving, managing and accounting for any duties of tax as are not required to be appointed by some other authority.<\/p>\n<p>(4)All such appointments shall continue in force, notwithstanding the death, or the ceasing to hold office, of any Revenue Commissioner, and the holders shall have power to execute the duties of their respective offices and to enforce in the execution of those offices all laws and regulations relating to tax in every part of the State.<\/p>\n<p>(5)The Revenue Commissioners may suspend, reduce, discharge or restore, as they see fit, any such officer or person.<\/p>\n<p>(6)Any act or thing required or permitted by this or any other statute to be done by the Revenue Commissioners in relation to tax may be done by any one Revenue Commissioner.<\/p>\n<p>850. Appeal Commissioners.<br \/>\nDeleted from 21 March 2016<br \/>\n(1)The Minister for Finance shall appoint persons to be Appeal Commissioners for the purposes of the Income Tax Acts (in the Tax Acts and the Capital Gains Tax Acts referred to as &#8220;Appeal Commissioners&#8221;) and the persons so appointed shall, by virtue of their appointment and without other qualification, have authority to execute such powers and to perform such duties as are assigned to them by the Income Tax Acts.<\/p>\n<p>(2)Appeal Commissioners shall be allowed such sums in respect of salary and incidental expenses as the Minister for Finance directs.<\/p>\n<p>(3)The Minister for Finance shall cause an account of all appointments of Appeal Commissioners and their salaries to be laid before each House of the Oireachtas within 20 days of their appointment or, in the case of a House not then sitting, within 20 days after the next sitting of that House.<\/p>\n<p>(4)Anything required to be done under the Income Tax Acts by the Appeal Commissioners or any other Commissioners may, except where otherwise expressly provided by those Acts, be done by any 2 or more Commissioners.<\/p>\n<p>851.<\/p>\n<h4>Collector-General.<\/h4>\n<p>(1)There shall be a Collector-General, who shall be appointed by the Revenue Commissioners from among their officers and who shall hold such office at their will and pleasure.<\/p>\n<p>(2)[deleted]<\/p>\n<p>(3)<\/p>\n<p>(a)The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General any or all of the powers and functions conferred on the Collector-General by the Tax Acts and the Capital Gains Tax Acts.<\/p>\n<p>(b)Those powers and functions, as well as being exercisable by the Collector-General, shall also be exercisable on his or her behalf by persons nominated under this subsection.<\/p>\n<p>(c)A person shall not be nominated under this subsection unless he or she is an officer or employee of the Revenue Commissioners.<\/p>\n<p>(4)If and so long as the office of Collector-General is vacant or the holder of that office is unable through illness, absence or other cause to fulfil his or her duties, a person nominated in that behalf by the Revenue Commissioners from among their officers shall act as the Collector-General, and any reference in this or any other Act to the Collector-General shall be construed as including, where appropriate, a reference to a person nominated under this subsection.<\/p>\n<p>(5)The Revenue Commissioners may revoke a nomination under this section.<\/p>\n<p>851A.<\/p>\n<h4>Confidentiality of taxpayer information.<\/h4>\n<p>(1)In this section,<\/p>\n<p>&#8216;agent&#8217; means a member of a professional body;<\/p>\n<p>&#8216;film corporation tax credit&#8217; means that credit within the meaning assigned to it by section 481;<\/p>\n<p>&#8216;investigation authority&#8217; means a statutory body responsible for the investigation of alleged criminal offences;<\/p>\n<p>&#8216;professional body&#8217; means &#8211;<\/p>\n<p>(a)an accountancy body that comes within the supervisory remit of the Irish Auditing and Accounting Supervisory Authority,<\/p>\n<p>(b)the Irish Auditing and Accounting Supervisory Authority,<\/p>\n<p>(c)the Irish Taxation Institute, or<\/p>\n<p>(d)the Law Society of Ireland;<\/p>\n<p>&#8216;Revenue officer&#8217; includes serving and former officers of the Revenue Commissioners;<\/p>\n<p>&#8216;service provider&#8217; means any person engaged or formerly engaged by or on behalf of the Revenue Commissioners, or any person employed by such person, for the purposes of carrying out work relating to the administration of any taxes or duties under the care and management of the Revenue Commissioners by virtue of the Acts;<\/p>\n<p>&#8216;taxpayer information&#8217; means information of any kind and in any form relating to one or more persons that is &#8211;<\/p>\n<p>(a)obtained by a Revenue officer or service provider for the purposes of the Acts,<\/p>\n<p>(b)obtained by a Revenue officer or service provider purportedly for the purposes of the Acts, or<\/p>\n<p>(c)prepared from information so obtained,<\/p>\n<p>but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates;<\/p>\n<p>&#8216;the Acts&#8217; means &#8211;<\/p>\n<p>(a)the Tax Acts,<\/p>\n<p>(aa)the Customs Acts,<\/p>\n<p>(ab)Part 4A,<\/p>\n<p>(b)Parts 18A, 18B, 18C and 18D,<\/p>\n<p>(ba)Part 22B,<\/p>\n<p>(c)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(d)the Capital Gains Tax Acts,<\/p>\n<p>(e)the Value-Added Tax Acts,<\/p>\n<p>(f)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>(g)the statutes relating to stamp duty and the management of that duty, and<\/p>\n<p>(h)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,<\/p>\n<p>and any instruments made thereunder and any instruments made under any other enactment and relating to tax.<\/p>\n<p>(2)All taxpayer information held by the Revenue Commissioners, a Revenue officer or a service provider is confidential and may only be disclosed in accordance with this section or as is otherwise provided for by any other statutory provision.<\/p>\n<p>(3)Except as authorised by this section, any Revenue officer, service provider or any person to whom taxpayer information is disclosed who knowingly &#8211;<\/p>\n<p>(a)provides to any person any taxpayer information,<\/p>\n<p>(b)allows to be provided to any person any taxpayer information,<\/p>\n<p>(c)allows any person to have access to any taxpayer information, or<\/p>\n<p>(d)uses any taxpayer information otherwise than in the course of administering or enforcing the Acts,<\/p>\n<p>shall be guilty of an offence and shall be liable &#8211;<\/p>\n<p>(i)on summary conviction to a fine of \u20ac3,000, and<\/p>\n<p>(ii)on conviction on indictment to a fine of \u20ac10,000.<\/p>\n<p>(4)Subject to subsection (5), a Revenue officer, service provider shall not be required to give or produce evidence relating to taxpayer information in connection with any legal proceedings, notwithstanding anything to the contrary.<\/p>\n<p>(5)Subsection (2) does not apply to &#8211;<\/p>\n<p>(a)criminal proceedings, or<\/p>\n<p>(b)any legal proceedings (including proceedings before the Appeal Commissioners) relating to the administration or enforcement of the Acts.<\/p>\n<p>(6)<\/p>\n<p>(a)Where a Revenue officer has information that leads him or her to suspect that a criminal offence may have been committed, he or she may report the matter and provide such information, as is appropriate, to an investigation authority for investigation.<\/p>\n<p>(b)Information received by an investigation authority may only be used in the detection or investigation of the matter reported to it.<\/p>\n<p>(7)<\/p>\n<p>(a)A Revenue officer may disclose taxpayer information to a professional body where he or she is satisfied that the work of an agent does not meet the professional standards of a professional body.<\/p>\n<p>(b)Information received by a professional body may only be used for the purposes of any investigation by the professional body.<\/p>\n<p>(8)A Revenue officer may disclose information in the following circumstances &#8211;<\/p>\n<p>(a)where disclosure of information is authorised by the Freedom of Information Act 1997 and the information is not taxpayer information,<\/p>\n<p>(b)for the purposes of any enquiry under the Tribunal of Enquiry (Evidence) Acts 1921 to 2002,<\/p>\n<p>(c)where the taxpayer information disclosed relates to the person to whom disclosure is made,<\/p>\n<p>(d)where the taxpayer information is disclosed with the consent of the taxpayer to any other person,<\/p>\n<p>(e)where disclosure is made to a person acting in a representative capacity, taxpayer information that is relevant to the person in that capacity,<\/p>\n<p>(f)in relation to a charity, such information as a Revenue Commissioner may authorise in writing and which is in the possession of a Revenue officer in relation to the name of a charity, its objectives, its governing documents and its principal officers,<\/p>\n<p>(g)taxpayer information may be disclosed to an official of the Department of Finance solely for the purposes of the formulation or evaluation of fiscal policy,<\/p>\n<p>(h)taxpayer information which may reasonably be regarded as necessary for the purposes of determining any tax, interest, penalty or other amount that is or may become payable by another person, or any refund or tax credit to which the other person is or may become entitled, may be disclosed to that other person,<\/p>\n<p>(i)information which is not taxpayer information,<\/p>\n<p>(j)taxpayer information the disclosure of which is expressly authorised by another enactment,<\/p>\n<p>(k)taxpayer information may be disclosed to a service provider for the purpose for which the service provider is engaged and that information shall not be used by that service provider for any other purpose,<\/p>\n<p>(l)where it relates to a failure, by a registered farm partnership, within the meaning of section 667C, to continue to meet conditions set out in section 667C(1A) or 667D(2), as the case may be, and the information is disclosed only to the Minister for Agriculture, Food and the Marine,<\/p>\n<p>(m)where relief is granted under &#8211;<\/p>\n<p>(i)section 81D of the Stamp Duties Consolidation Act 1999, or<\/p>\n<p>(ii)section 667C,<\/p>\n<p>and the information is disclosed only to the Minister for Agriculture, Food and the Marine for the sole purpose of complying with Commission Regulation (EU) No. 1408\/2013 of 18 December 2013 ,<\/p>\n<p>(n)where the taxpayer information is disclosed to an official of the Department of Finance solely &#8211;<\/p>\n<p>(i)for the purposes of or in connection with the compliance by the State with its obligations under &#8211;<\/p>\n<p>(I)Article 108 of the Treaty on the functioning of the European Union, or<\/p>\n<p>(II)regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union, or<\/p>\n<p>(ii)for the purposes of or in connection with the preparation of a response to the exercise by the Commission of the European Union of its functions under &#8211;<\/p>\n<p>(I)Articles 107 to 109 of the Treaty on the functioning of the European Union, or<\/p>\n<p>(II)regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union,<\/p>\n<p>and<\/p>\n<p>(o)where the taxpayer information is disclosed to the Commission of the European Union solely for the purposes of or in connection with the compliance by the State with its obligations under &#8211;<\/p>\n<p>(i)Article 108 of the Treaty on the functioning of the European Union, or<\/p>\n<p>(ii)regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union.<\/p>\n<p>(8A)Where a company is in receipt of relief from tax in relation to the production of a qualifying film under section 481, the Revenue Commissioners may disclose the following taxpayer information:<\/p>\n<p>(a)the name of the company;<\/p>\n<p>(b)the name of the film;<\/p>\n<p>(c)[deleted]<\/p>\n<p>(d)the amount of film corporation tax credit granted, by reference to ranges set out in page 30, paragraph 166(vi) of the Guidelines on State Aid to Promote Risk Finance , inserted by Communication from the Commission (2014\/C 198\/02) ;<\/p>\n<p>(e)whether the company is &#8211;<\/p>\n<p>(i)a category of enterprise referred to Article 2.1 of Annex 1 to Commission Regulation (EU) No. 651\/2014 of 17 June 2014 , or<\/p>\n<p>(ii)a category of enterprise which is larger than the categories of enterprise referred to in subparagraph (i);<\/p>\n<p>(f)the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059\/2003 of the European Parliament and of the Council of 26 May 2003 amended by Regulation (EC) No. 1888\/2005 of the European Parliament and of the Council of 26 October 2005 , Commission Regulation (EC) No. 105\/2007 of 1 February 2007 , Regulation (EC) No. 176\/2008 of the European Parliament and of the Council of 20 February 2008 , Regulation (EC) No. 1137\/2008 of the European Parliament and of the Council of 22 October 2008 , Commission Regulation (EU) No. 31\/2011 of 17 January 2011 , Council Regulation (EU) No. 517\/2013 of 13 May 2013 , Commission Regulation (EU) No. 1319\/2013 of 9 December 2013 , and Commission Regulation (EU) No. 868\/2014 of 8 August 2014 , in which the company is located;<\/p>\n<p>(g)the date on which film corporation tax credit is granted.<\/p>\n<p>(8B)In relation to information provided to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media by a company for the purposes of obtaining a certificate under section 481, the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media, in processing such information, shall, for the purposes of this section, be deemed to be engaged as a service provider with respect to the administration of section 481.<\/p>\n<p>(9)Nothing in this section shall prevent the due disclosure in the course of duties of taxpayer information by a Revenue Commissioner, Revenue officer or service provider to another Revenue Commissioner or Revenue officer.<\/p>\n<p>(9A)Nothing in this section shall prevent the due disclosure in the course of duties of taxpayer information by an official of the Department of Finance to the Information Commissioner where the disclosure is required pursuant to the Freedom of Information Act 2014.<\/p>\n<p>(10)Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalty provided for in subsection (3) of that section, there were specified in that subsection the penalty provided for by subsection (3)(i), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalty provided for in subsection (3) of that section shall be construed and apply accordingly.<\/p>\n<p>851B.<\/p>\n<h4>Use of, and access to, taxpayer information<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>\u2018Acts\u2019 has the meaning assigned to it by section 851A;<\/p>\n<p>\u2018processing\u2019 of, or in relation to, taxpayer information, means performing any operation or set of operations on the information or data, whether or not by automated means, including &#8211;<\/p>\n<p>(a)obtaining, recording or keeping the information or data,<\/p>\n<p>(b)collecting, organising, structuring, storing, altering or adapting the information or data,<\/p>\n<p>(c)retrieving, consulting or using the information or data,<\/p>\n<p>(d)disclosing the information or data by transmitting, disseminating or otherwise making it available,<\/p>\n<p>(e)aligning, combining, blocking, erasing or destroying the information or data, and<\/p>\n<p>(f)testing, analysing, forecasting, or generalising from the information or data;<\/p>\n<p>\u2018profiling\u2019 includes any form of processing, whether or not by automated means, of information or data consisting of the use of information or data to evaluate certain personal aspects relating to an individual, in particular to analyse or predict aspects concerning that individual\u2019s economic situation, liability to tax, interests, reliability, behaviour, location or movements;<\/p>\n<p>\u2018tax\u2019 means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;<\/p>\n<p>\u2018taxpayer information\u2019 has the meaning assigned to it by section 851A.<\/p>\n<p>(2)Taxpayer information shall be &#8211;<\/p>\n<p>(a)processed lawfully and fairly,<\/p>\n<p>(b)collected for one or more specified, explicit and legitimate purposes and not processed in a manner that is incompatible with such purposes,<\/p>\n<p>(c)adequate, relevant and not excessive in relation to the purposes for which it is processed,<\/p>\n<p>(d)accurate and, where necessary, kept up to date; every reasonable step shall be taken to ensure that taxpayer information that is inaccurate, having regard to the purposes for which it is processed, is erased without delay or rectified without delay,<\/p>\n<p>(e)kept in a form which permits identification of individuals the subject of the information for no longer than is necessary for the purposes for which the taxpayer information is processed, and<\/p>\n<p>(f)processed in a manner that ensures appropriate security, including protection against unauthorised or unlawful processing and against accidental loss, destruction or damage, using appropriate technical or organisational measures.<\/p>\n<p>(3)Taxpayer information may be processed or profiled where required for the purposes of the following:<\/p>\n<p>(a)carrying out any functions authorised or obligations imposed on the Revenue Commissioners by the Acts;<\/p>\n<p>(b)administering, raising, collecting, receiving and accounting for tax under the care and management of the Revenue Commissioners;<\/p>\n<p>(c)implementing customs controls;<\/p>\n<p>(d)carrying out or assisting in the prevention, investigation, detection or prosecution of offences or the execution of penalties;<\/p>\n<p>(e)safeguarding against, and the prevention of, threats to persons, property or public security.<\/p>\n<p>(4)Individuals shall, on written request, have the right to &#8211;<\/p>\n<p>(a)confirmation as to whether taxpayer information of which they are the subject has been processed and the right to access that processed information, and<\/p>\n<p>(b)confirmation as to whether taxpayer information of which they are the subject has been profiled, the right to information on the basis for the profiling and to access the outcome of such profiling,<\/p>\n<p>except where such confirmation or access would, or is likely to, cause prejudice to one or more of the circumstances specified in subsection (5).<\/p>\n<p>(5)The circumstances referred to in subsection (4)(a) and (b) are the following:<\/p>\n<p>(a)the administration, assessment, collection and recovery of tax;<\/p>\n<p>(b)any enquiry or investigation into a liability or liabilities in relation to tax under the Acts or a liability to foreign tax within the meaning of section 912A;<\/p>\n<p>(c)the investigation or prevention of an offence under the Acts;<\/p>\n<p>(d)the administration and implementation of customs controls;<\/p>\n<p>(e)where the information was given in confidence or on the understanding that it would be treated as confidential;<\/p>\n<p>(f)where it would be contrary to any other express restrictions imposed by the Acts or by any other enactments.<\/p>\n<p>(6)Refusal of requests made under subsection (5) shall be in writing and shall set out the grounds for refusal.<\/p>\n<p>852.<\/p>\n<h4>Inspectors of taxes.<\/h4>\n<p>(1)The Revenue Commissioners may appoint inspectors of taxes, and all such inspectors and all other officers or persons employed in the execution of the Tax Acts and the Capital Gains Tax Acts shall observe and follow the orders, instructions and directions of the Revenue Commissioners.<\/p>\n<p>(2)The Revenue Commissioners may revoke an appointment made under this section.<\/p>\n<p>(3)Inspectors of taxes appointed by the Minister for Finance before the 27th day of May, 1986, shall be deemed to have been appointed by the Revenue Commissioners.<\/p>\n<p>853. Governor and directors of Bank of Ireland.<br \/>\nDeleted from 1 January 2013<br \/>\nFor the purpose of assessing and charging income tax in the cases mentioned in this section, the Governor and directors of the Bank of Ireland &#8211;<\/p>\n<p>(a)shall be Commissioners,<\/p>\n<p>(b)shall have all the necessary powers for that purpose, and<\/p>\n<p>(c)shall make assessments under and subject to the Income Tax Acts in respect of &#8211;<\/p>\n<p>(i)interest, annuities, dividends and shares of annuities, and the profits attached to the same, payable to the Bank of Ireland out of the public revenue of the State,<\/p>\n<p>(ii)interest, annuities, dividends and shares of annuities entrusted to the Bank of Ireland for payment,<\/p>\n<p>(iii)all other interest, annuities and dividends, and<\/p>\n<p>(iv)all other profits chargeable with tax arising within any office or department under the management or control of the Bank of Ireland.<\/p>\n<p>854. Appointment of persons for purposes of assessment of certain public offices.<br \/>\nDeleted from 31 March 2012<br \/>\nWhere the Minister for Finance determines that, by reason of special circumstances existing in any particular public office, it is not expedient that the powers and duties of assessing and charging income tax in relation to that office or any one or more of such powers and duties should be exercised and performed in relation to that office by the inspector or other officer appointed in that behalf, the Revenue Commissioners shall appoint such officers or persons as may be approved of by the Minister for Finance to exercise such powers and duties in relation to that office.<\/p>\n<p>855. Declaration to be made by Commissioners.<br \/>\nDeleted from 31 March 2012<br \/>\nThe respective Commissioners for executing the Income Tax Acts in relation to offices and employments of profit and pensions and stipends shall, as soon as practicable after their appointment, meet and make and subscribe the declaration contained in Part 2 of Schedule 27 and may respectively elect a clerk and assessors and, if the tax cannot be deducted at the department or office of the Commissioners or at the office for which they act, they may, from among the officers in their respective departments, appoint separate assessors and collectors for each such department.<\/p>\n<p>856.<\/p>\n<h4>Disqualification of Commissioners in cases of personal interest.<\/h4>\n<p>(1)Every Commissioner acting in the execution of the Tax Acts shall be chargeable with tax in the same manner as any other person, but shall take no part in the proceedings, and shall not be present, when any assessment, statement or schedule is under consideration, or any controversy or appeal is being determined, with reference to any case in which he or she is interested, either in his or her own right or in the right of any other person as his or her agent, except during the hearing of an appeal for the purpose of being examined orally by the Commissioners, and he or she shall withdraw during the consideration and determination of the controversy or appeal.<\/p>\n<p>(2)A Commissioner who, in any case referred to in subsection (1), takes any part in the determination of any such controversy or appeal, or fails to withdraw, shall incur a penalty of \u20ac60.<\/p>\n<p>(3)[deleted]<\/p>\n<p>857. Declarations on taking office.<br \/>\nDeleted from 21 December 2021<br \/>\n(1)Every person appointed to one of the offices named in Part 1 of Schedule 27 shall, before he or she commences to act in the execution of the Tax Acts and the Capital Gains Tax Acts, make and subscribe the declaration contained in that Part in respect of his or her office.<\/p>\n<p>(2)The declaration shall be made before a Peace Commissioner.<\/p>\n<p>(3)A person who acts in the execution of his or her office before he or she has made the prescribed declaration shall forfeit the sum of \u20ac125.<\/p>\n<p>(4)[deleted]<\/p>\n<p>858.<\/p>\n<h4>Evidence of authorisation.<\/h4>\n<p>(1)In this section, except where the context otherwise requires &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means &#8211;<\/p>\n<p>(a)<\/p>\n<p>(i)the Customs Acts,<\/p>\n<p>(ii)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(iii)the Tax Acts,<\/p>\n<p>(iv)the Capital Gains Tax Acts,<\/p>\n<p>(iva)Part 22B,<\/p>\n<p>(ivb)Part 4A,<\/p>\n<p>(v)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,<\/p>\n<p>(vi)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>(vii)the statutes relating to stamp duty and to the management of that duty,<\/p>\n<p>(viii)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,<\/p>\n<p>and any instruments made thereunder or under any other enactment and relating to tax, and<\/p>\n<p>(b)the European Communities (Intrastat) Regulations 2011 (S.I. No. 610 of 2011);<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners who is authorised, nominated or appointed under any provision of the Acts to exercise or perform any functions under any of the specified provisions, and &#8220;authorised&#8221; and &#8220;authorisation&#8221; shall be construed accordingly;<\/p>\n<p>&#8220;functions&#8221; includes powers and duties;<\/p>\n<p>&#8220;identity card&#8221;, in relation to an authorised officer, means a card which is issued to the officer by the Revenue Commissioners and which contains &#8211;<\/p>\n<p>(a)a statement to the effect that the officer &#8211;<\/p>\n<p>(i)is an officer of the Revenue Commissioners, and<\/p>\n<p>(ii)is an authorised officer for the purposes of the specified provisions,<\/p>\n<p>(b)a photograph and signature of the officer,<\/p>\n<p>(c)a hologram showing the logo of the Office of the Revenue Commissioners,<\/p>\n<p>(d)the facsimile signature of a Revenue Commissioner, and<\/p>\n<p>(e)particulars of the specified provisions under which the officer is authorised;<\/p>\n<p>&#8220;specified provisions&#8221;, in relation to an authorised officer, means either or both the provisions of the Acts under which the authorised officer &#8211;<\/p>\n<p>(a)is authorised and which are specified on his or her identity card, and<\/p>\n<p>(b)exercises or performs functions under the Customs Acts or any statutes relating to the duties of excise and to the management of those duties;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>(2)Where, in the exercise or performance of any functions under any of the specified provisions in relation to him or her, an authorised officer is requested to produce or show his or her authorisation for the purposes of that provision, the production by the authorised officer of his or her identity card &#8211;<\/p>\n<p>(a)shall be taken as evidence of authorisation under that provision, and<\/p>\n<p>(b)shall satisfy any obligation under that provision which requires the authorised officer to produce such authorisation on request.<\/p>\n<p>(3)This section shall come into operation on such day as the Minister for Finance may appoint by order.<\/p>\n<p>859.<\/p>\n<h4>Anonymity of authorised officers in relation to certain matters.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners nominated by them to be a member of the staff of the body;<\/p>\n<p>&#8220;the body&#8221; has the meaning assigned to it by section 58;<\/p>\n<p>&#8220;proceedings&#8221; includes any hearing before the Appeal Commissioners (within the meaning of the Revenue Acts);<\/p>\n<p>&#8220;the Revenue Acts&#8221; means &#8211;<\/p>\n<p>(a)the Customs Acts,<\/p>\n<p>(b)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(c)the Tax Acts,<\/p>\n<p>(d)the Capital Gains Tax Acts,<\/p>\n<p>(da)Part 22B,<\/p>\n<p>(db)Part 4A,<\/p>\n<p>(e)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,<\/p>\n<p>(f)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>(g)the statutes relating to stamp duty and the management of that duty,<\/p>\n<p>(h)Chapter IV of Part II of the Finance Act, 1992, and<\/p>\n<p>(i)Part VI of the Finance Act, 1983,<\/p>\n<p>(j)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,<\/p>\n<p>and any instruments made thereunder or under any other enactment and relating to tax;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>(2)Notwithstanding any requirement made by or under any enactment or any other requirement in administrative and operational procedures, including internal procedures, all reasonable care shall be taken to ensure that the identity of an authorised officer shall not be revealed.<\/p>\n<p>(3)In particular and without prejudice to the generality of subsection (2):<\/p>\n<p>(a)where, for the purposes of exercising or performing his or her powers or duties under the Revenue Acts in pursuance of the functions of the body, an authorised officer may apart from this section be required to produce or show any written authority or warrant of appointment under those Acts or otherwise to identify himself or herself, the authorised officer shall &#8211;<\/p>\n<p>(i)not be required to produce or show any such authority or warrant of appointment or to so identify himself or herself, for the purposes of exercising or performing his or her powers or duties under those Acts, and<\/p>\n<p>(ii)be accompanied by a member of the Garda S\u00edoch\u00e1na who shall, on request by a person affected, identify himself or herself as a member of the Garda S\u00edoch\u00e1na and shall state that he or she is accompanied by an authorised officer;<\/p>\n<p>(b)where, in pursuance of the functions of the body, an authorised officer exercises or performs in writing any of his or her powers or duties under the Revenue Acts or any provision of any other enactment, whenever passed, which relates to Revenue, such exercise or performance of his or her powers or duties shall be done in the name of the body and not in the name of the individual authorised officer involved, notwithstanding any provision to the contrary in any of those enactments;<\/p>\n<p>(c)in any proceedings arising out of the exercise or performance, in pursuance of the functions of the body, of powers or duties by an authorised officer, any documents relating to such proceedings shall not reveal the identity of any authorised officer, notwithstanding any requirements to the contrary in any provision, and in any proceedings the identity of such officer other than as an authorised officer shall not be revealed other than to the judge or the Appeal Commissioner, as the case may be, hearing the case;<\/p>\n<p>(d)where, in pursuance of the functions of the body, an authorised officer is required, in any proceedings, to give evidence and the judge or the Appeal Commissioner, as the case may be, is satisfied that there are reasonable grounds in the public interest to direct that evidence to be given by such authorised officer should be given in the hearing and not in the sight of any person, he or she may so direct.<\/p>\n<p>860.<\/p>\n<h4>Administration of oaths.<\/h4>\n<p>(1)Subject to subsection (2), a Peace Commissioner may administer an oath to be taken by any officer or person in any matter relating to the execution of the Tax Acts or the Capital Gains Tax Acts.<\/p>\n<p>(2)[deleted]<\/p>\n<p>861.<\/p>\n<h4>Documents to be in accordance with form prescribed by Revenue Commissioners.<\/h4>\n<p>(1)Every assessment, charge, bond, warrant, notice of assessment or of demand, or other document required to be used in assessing, charging, collecting and levying income tax, corporation tax or capital gains tax shall be in accordance with the forms prescribed from time to time in that behalf by the Revenue Commissioners, and a document in the form prescribed and supplied or approved by them shall be valid and effectual.<\/p>\n<p>(2)<\/p>\n<p>(a)In this subsection, &#8220;return&#8221; includes any statement, declaration or list.<\/p>\n<p>(b)Any return under the Tax Acts and the Capital Gains Tax Acts shall be in such form as the Revenue Commissioners prescribe.<\/p>\n<p>862.<\/p>\n<h4>Exercise of powers, etc. of Minister for Finance under Tax Acts.<\/h4>\n<p>Anything required under the Tax Acts or the Capital Gains Tax Acts to be done by the Minister for Finance may be signified under the hand of the Secretary General, a Second Secretary General or an Assistant Secretary of the Department of Finance.<\/p>\n<p>863.<\/p>\n<h4>Loss, destruction or damage of assessments and other documents.<\/h4>\n<p>(1)Subject to subsection (2), where any assessment to income tax or capital gains tax for any year, or any assessment to corporation tax for any accounting period or any return or other document relating to income tax, corporation tax or capital gains tax has been lost or destroyed, or has been so defaced or damaged as to be illegible or otherwise useless, the Revenue Commissioners, the Collector-General, inspectors and other officers respectively having powers in relation to income tax, corporation tax or capital gains tax may, notwithstanding anything to the contrary in any enactment, do all such acts and things as they might have done, and all acts and things done under or in accordance with this section shall be as valid and effectual for all purposes as they would have been if the assessment had not been made, or the return or other document had not been made or furnished, or required to be made or furnished.<\/p>\n<p>(2)Where any person who is charged with income tax, corporation tax or capital gains tax in consequence or by virtue of any act or thing done under or in accordance with this section proves to the satisfaction of the Revenue Commissioners that that person has already paid any income tax or capital gains tax for the same year, or corporation tax for the same accounting period, in respect of the subject matter and on the account in respect of and on which that person is so charged, relief shall be given to the extent to which the liability of that person has been discharged by the payments so made either by abatement from the charge or by repayment, as the case may require.<\/p>\n<p>864.<\/p>\n<h4>Making of claims, etc.<\/h4>\n<p>(1)Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts &#8211;<\/p>\n<p>(a)all claims for exemption or for any allowance, credit or deduction under those Acts,<\/p>\n<p>(b)all claims for repayment of income tax, corporation tax or capital gains tax under those Acts, and<\/p>\n<p>(c)<\/p>\n<p>(i)all claims to relief under those Acts where the relief is measured in the provision under which it is given, and<\/p>\n<p>(ii)all matters and questions relating to any relief so measured,<\/p>\n<p>in relation to which a right of appeal from a decision is, otherwise than by subsection (1A), not specifically provided,<\/p>\n<p>shall be stated in such manner and form as the Revenue Commissioners may prescribe, and shall be made to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf.<\/p>\n<p>(1A)Any person aggrieved by a determination under subsection (1) on any claim, matter or question referred to in that subsection may, subject to Chapter 6 of Part 41A, appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.<\/p>\n<p>(2)Effect shall be given &#8211;<\/p>\n<p>(a)to section 21(2) and to that section as modified by sections 24(2) and 25(3), and<\/p>\n<p>(b)in so far as the exemptions from income tax conferred by the Corporation Tax Acts call for repayment of tax, to those exemptions,<\/p>\n<p>by means of a claim.<\/p>\n<p>(3)Any person who &#8211;<\/p>\n<p>(a)makes or delivers to the Revenue Commissioners, or<\/p>\n<p>(b)knowingly or carelessly assists in or induces another to make or deliver to the Revenue Commissioners,<\/p>\n<p>any incorrect account, declaration, information, particulars, return or statement, including by means of approved electronic communications (within the meaning of section 864A), in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment shall be liable to a penalty of \u20ac3,000.<\/p>\n<p>864A.<\/p>\n<h4>Electronic claims.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this section &#8211;<\/p>\n<p>&#8216;approved electronic communications&#8217; means such form of electronic communications as the Revenue Commissioners approve of for the purposes of this section;<\/p>\n<p>&#8216;electronic communications&#8217; means communication by electrical, digital, magnetic, optical, electromagnetic, biometric or photonic technology, and related technology, by means of which data is transmitted, including telephone apparatus, and &#8216;electronic means&#8217; shall be construed accordingly;<\/p>\n<p>&#8216;telephone apparatus&#8217; means telegraphy apparatus designed or adapted for the purposes of transmitting and receiving, by way of a public telecommunications service, spoken messages or information or both of them.<\/p>\n<p>(b)In paragraph (a) &#8211;<\/p>\n<p>&#8216;information&#8217; has the meaning assigned to it by the Electronic Commerce Act 2000;<\/p>\n<p>&#8216;public telecommunications service&#8217; has the meaning assigned to it by the European Communities (Telecommunications Infrastructure) Regulations 1997 (S.I. No. 338 of 1997).<\/p>\n<p>(c)Except where the Revenue Commissioners otherwise direct, this section applies to a claim for an allowance, credit, deduction or relief which falls to be taken into account &#8211;<\/p>\n<p>(i)in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or<\/p>\n<p>(ii)except in the case of a chargeable person (within the meaning of Part 41A), in relation to a repayment of tax deducted under that Chapter and those regulations.<\/p>\n<p>(d)References in this section to &#8216;a claim for an allowance, credit, deduction or relief&#8217; include references to &#8211;<\/p>\n<p>(i)the making of an election,<\/p>\n<p>(ii)the giving of a notification or notice,<\/p>\n<p>(iii)the amendment of a claim, election, notification or notice, and<\/p>\n<p>(iv)the withdrawal of any claim, election, notification or notice,<\/p>\n<p>in relation to an allowance, credit, deduction or relief, and also include references to an election, notice or application for the purposes of Chapter 1 of Part 44 or Chapter 1 of Part 44A or a claim under Regulation 22(5) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018).<\/p>\n<p>(e)Notwithstanding any other enactment, references in this section to a claim in writing do not include a reference to a claim made by representing or reproducing words in visible form using electronic means.<\/p>\n<p>(2)Notwithstanding any other provision of the Income Tax Acts or instruments made thereunder requiring claims to which this section applies to be made in writing or by notice or in such form as may be prescribed by the Revenue Commissioners, such claims as may be specified by the Revenue Commissioners may be made by an individual by means of approved electronic communications, but subject to such terms and conditions as the Revenue Commissioners may from time to time consider appropriate and specify for the purposes of this section.<\/p>\n<p>(3)The Revenue Commissioners shall make known, in such manner as they think fit, any terms and conditions for the time being specified by them for the purposes of this section.<\/p>\n<p>(4)Where terms and conditions specified by the Revenue Commissioners under this section are for the time being in force with respect to the making of claims to which this section applies, such claims that are made by electronic communications are required to be made in accordance with those terms and conditions.<\/p>\n<p>(5)<\/p>\n<p>(a)Terms and conditions specified by the Revenue Commissioners for the purposes of this section shall not be capable of modifying any requirement by or under any enactment as to the period within which any claim is to be made, or as to the contents of any claim.<\/p>\n<p>(b)Such terms and conditions may include provision as to how any requirement as to the contents of a claim is to be fulfilled when the claim is not produced in writing.<\/p>\n<p>(6)Where a claim is made by a person in accordance with this section, the claim shall &#8211;<\/p>\n<p>(a)unless and until the contrary is proved, be deemed to have been made by the person purporting to have made the claim, and<\/p>\n<p>(b)be treated as having been made when it is acknowledged, howsoever, by the Revenue Commissioners as having been received by them.<\/p>\n<p>(7)The making of a claim by a person in accordance with this section shall not prevent an officer of the Revenue Commissioners from enquiring into the claim in accordance with section 886A (inserted by the Finance Act 2005).<\/p>\n<p>(8)Where a claim made in accordance with this section results in the issue to the claimant of a notice, or an amended notice, of determination of tax credits and standard rate cut-off point, the inspector shall, as may be appropriate, be deemed to have determined the amount of the tax credits and standard rate cut-off point appropriate to the claimant in accordance with Regulation 4, or amended the amount in accordance with Regulation 5, of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018).<\/p>\n<p>(9)Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.<\/p>\n<p>(10)Any act to be performed or function to be discharged by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.<\/p>\n<p>865.<\/p>\n<h4>Repayment of tax.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this section and section 865A &#8211;<\/p>\n<p>&#8216;Acts&#8217; means the Tax Acts, the Capital Gains Tax Acts, Part 4A, Part 18A, Part 18C, Part 18D, Part 22A and Part 22B and instruments made thereunder;<\/p>\n<p>&#8216;chargeable period&#8217; has the meaning assigned to it by section 321;<\/p>\n<p>&#8216;correlative adjustment&#8217; means an adjustment of profits under the terms of arrangements entered into by virtue of section 826(1);<\/p>\n<p>&#8216;tax&#8217; means any income tax, corporation tax, capital gains tax, income levy, domicile levy, universal social charge, residential zoned land tax or vacant homes tax or IIR top-up tax, UTPR top-up tax or domestic top-up tax (each within the meaning of Part 4A) and includes &#8211;<\/p>\n<p>(i)any interest, surcharge or penalty relating to any such tax, levy or charge,<\/p>\n<p>(ii)any sum arising from the withdrawal or clawback of a relief or an exemption relating to any such tax, levy or charge,<\/p>\n<p>(iii)any sum required to be deducted or withheld by any person and paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, and<\/p>\n<p>(iv)any amount paid on account of any such tax, levy or charge or paid in respect of any such tax, levy or charge;<\/p>\n<p>&#8216;valid claim&#8217; shall be construed in accordance with paragraph (b).<\/p>\n<p>(b)For the purposes of subsection (3) &#8211;<\/p>\n<p>(i)where a person furnishes a statement or return which is required to be delivered by the person in accordance with any provision of the Acts for a chargeable period, such a statement or return shall be treated as a valid claim in relation to a repayment of tax where &#8211;<\/p>\n<p>(I)all the information which the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment of tax is due to the person for that chargeable period is contained in the statement or return, and<\/p>\n<p>(II)the repayment treated as claimed, if due &#8211;<\/p>\n<p>(A)would arise out of the assessment to tax, made at the time the statement or return was furnished, on foot of the statement or return, or<\/p>\n<p>(B)would have arisen out of the assessment to tax, that would have been made at the time the statement or return was furnished, on foot of the statement or return if an assessment to tax had been made at that time,<\/p>\n<p>(ii)where all information which the Revenue Commissioners may reasonably require, to enable them determine if and to what extent a repayment of tax is due to a person for a chargeable period, is not contained in such a statement or return as is referred to in subparagraph (i), a claim to repayment of tax by that person for that chargeable period shall be treated as a valid claim when that information has been furnished by the person, and<\/p>\n<p>(iii)to the extent that a claim to repayment of tax for a chargeable period arises from a correlative adjustment, the claim shall not be regarded as a valid claim until the quantum of the correlative adjustment is agreed in writing by the competent authorities of the two Contracting States.<\/p>\n<p>(2)Subject to the provisions of this section, where a person has, in respect of a chargeable period, paid, whether directly or by deduction, an amount of tax which is not due from that person or which, but for an error or mistake in a return or statement made by the person for the purposes of an assessment to tax, would not have been due from the person, the person shall be entitled to repayment of the tax so paid.<\/p>\n<p>(2A)Where a chargeable person (within the meaning of Part 41A) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due it shall not constitute a valid claim for the purposes of subsection (3) unless the return and self assessment for the period to which the claim relates is amended, in accordance with section 959V, to correct the error or mistake.<\/p>\n<p>(2B)Where a chargeable person (within the meaning of section 950) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due and the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013 it shall not constitute a valid claim for the purposes of subsection (3) unless the person&#8217;s return for the accounting period or year of assessment, as the case may be, to which the claim relates is amended in accordance with section 959V to correct the error or mistake, and for this purpose section 959V shall apply to such an amendment as if &#8211;<\/p>\n<p>(a)subsections (2) and (4) of that section were deleted,<\/p>\n<p>(b)references in that section to &#8216;return and a self assessment&#8217;, &#8216;return and the self assessment&#8217; and &#8216;return or self assessment&#8217; were references to &#8216;return&#8217;, and<\/p>\n<p>(c)references in that section to section 959Z were references to section 956.<\/p>\n<p>(3)A repayment of tax shall not be due under subsection (2) unless a valid claim has been made to the Revenue Commissioners for that purpose.<\/p>\n<p>(3A)<\/p>\n<p>(a)Subject to paragraph (b), subsection (3) shall not prevent the Revenue Commissioners from making, to a person other than a chargeable person (within the meaning of Part 41A), a repayment in respect of tax deducted, in accordance with Chapter 4 of Part 42 and the regulations made thereunder, from that person&#8217;s emoluments for a year of assessment where, on the basis of the information available to them, they are satisfied that the tax so deducted, and in respect of which the person is entitled to a credit, exceeds the person&#8217;s liability for that year.<\/p>\n<p>(b)A repayment referred to in paragraph (a) shall not be made at a time at which a claim to the repayment would not be allowed under subsection (4).<\/p>\n<p>(4)Subject to subsection (5), a claim for repayment of tax under the Acts for any chargeable period shall not be allowed unless it is made &#8211;<\/p>\n<p>(a)in the case of claims made on or before 31 December 2004, under any provision of the Acts other than subsection (2), in relation to any chargeable period ending on or before 31 December 2002, within 10 years,<\/p>\n<p>(b)in the case of claims made on or after 1 January 2005 in relation to any chargeable period referred to in paragraph (a), within 4 years, and<\/p>\n<p>(c)in the case of claims made &#8211;<\/p>\n<p>(i)under subsection (2) and not under any other provision of the Acts, or<\/p>\n<p>(ii)in relation to any chargeable period beginning on or after 1 January 2003,<\/p>\n<p>within 4 years,<\/p>\n<p>after the end of the chargeable period to which the claim relates.<\/p>\n<p>(5)Where a person would, on due claim, be entitled to a repayment of tax for any chargeable period under any provision of the Acts other than this section, and<\/p>\n<p>(a)that provision provides for a shorter period, within which the claim for repayment is to be made, which ends before the relevant period referred to in subsection (4), then this section shall apply as if that shorter period were the period referred to in subsection (4), and<\/p>\n<p>(b)that provision provides for a longer period, within which the claim for repayment is to be made, which ends after the relevant period referred to in subsection (4), then that provision shall apply as if the longer period were the period referred to in subsection (4).<\/p>\n<p>(6)Except as provided for by this section, section 865A or by any other provision of the Acts, the Revenue Commissioners shall not &#8211;<\/p>\n<p>(a)repay an amount of tax paid to them, or<\/p>\n<p>(b)pay interest in respect of an amount of tax paid to them.<\/p>\n<p>(7)Where any person is aggrieved by a decision of the Revenue Commissioners on a claim to repayment by that person, in so far as that decision is made by reference to any provision of this section, the person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.<\/p>\n<p>(8)Where the Revenue Commissioners make a repayment of tax referred to in subsection (2), they may if they so determine repay any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution.<\/p>\n<p>(9)Nothing in this section shall prevent the Revenue Commissioners from examining a claim subsequent to any repayment having been made and &#8211;<\/p>\n<p>(a)making or amending an assessment, as the case may be, under &#8211;<\/p>\n<p>(i)Chapter 5 of Part 41A,<\/p>\n<p>(ii)section 954 or 955, as appropriate, where the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013, or<\/p>\n<p>(iii)section 960Q,<\/p>\n<p>or<\/p>\n<p>(b)making a determination under section 960Q, in the case of persons who are not chargeable persons.<\/p>\n<p>(10)<\/p>\n<p>(a)In this subsection &#8211;<\/p>\n<p>\u2018successor company\u2019 has the meaning assigned to it by section 638A(1);<\/p>\n<p>\u2018transferor company\u2019 has the meaning assigned to it by section 638A(1).<\/p>\n<p>(b)Where a transferor company is a person to whom subsection (2) applies, this section shall apply as if any thing done pursuant to it or required to be done pursuant to it by or for such a person or a chargeable person, as the case may be, were, as appropriate &#8211;<\/p>\n<p>(i)a thing done pursuant to it, or<\/p>\n<p>(ii)a thing required to be done pursuant to it,<\/p>\n<p>by or for a successor company.<\/p>\n<p>(c)Where there is more than one successor company, any repayment of tax to be made under this section shall, as necessary, be apportioned on a just and reasonable basis.<\/p>\n<p>(d)The amount of any repayment of tax or part repayment of tax to be made to a successor company or successor companies shall not exceed the total amount that would have been made to a transferor company but for the application of this subsection.<\/p>\n<p>865A.<\/p>\n<h4>Interest on repayments.<\/h4>\n<p>(1)Where a person is entitled to a repayment of tax for a chargeable period and that repayment, or part of the repayment, arises because of a mistaken assumption made by the Revenue Commissioners in the application of any provision of the Acts, that repayment or that part of the repayment shall, subject to section 960H(4), carry interest for each day or part of a day for the period commencing with the day after the end of the chargeable period or, as the case may be, the end of each of the chargeable periods for which the repayment is due or the date on which the tax was paid (whichever is the later) and ending on the day on which the repayment is made.<\/p>\n<p>(2)Where, for any reason other than that mentioned in subsection (1), a repayment of tax or a part of a repayment is due to a person for a chargeable period, that repayment or the part of the repayment shall, subject to section 960H(4), carry interest for the period beginning on the day which is 93 days after the day on which the claim to repayment becomes a valid claim and ending on the day the repayment is made.<\/p>\n<p>(3)<\/p>\n<p>(a)Interest payable in accordance with this section shall be simple interest payable at the rate of 0.011 per cent per day or part of a day.<\/p>\n<p>(b)The Minister for Finance may, from time to time, make an order prescribing a rate for the purpose of paragraph (a).<\/p>\n<p>(c)Every order made by the Minister for Finance under paragraph (b) shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under it.<\/p>\n<p>(4)<\/p>\n<p>(a)Interest shall not be payable under this section if it amounts to less than \u20ac10.<\/p>\n<p>(b)Income tax shall not be deductible on payment of interest under this section and such interest shall not be reckoned in computing income, profit or gains for the purposes of the Tax Acts.<\/p>\n<p>(5)This section shall not apply in relation to any repayment or part of a repayment in respect of which interest is payable under any other provision of the Acts.<\/p>\n<p>865B.<\/p>\n<h4>No offset where repayment prohibited.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;Acts&#8217; means &#8211;<\/p>\n<p>(a)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(b)the Tax Acts,<\/p>\n<p>(c)the Capital Gains Tax Acts,<\/p>\n<p>(ca)Part 4A,<\/p>\n<p>(d)Parts 18A, 18C and 18D,<\/p>\n<p>(da)Part 22B,<\/p>\n<p>(e)the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,<\/p>\n<p>(f)the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,<\/p>\n<p>(g)the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,<\/p>\n<p>(h)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act, and<\/p>\n<p>(i)any instruments made under any of the statutes and enactments specified in paragraphs (a) to (h);<\/p>\n<p>&#8216;relevant period&#8217;, in relation to a repayment, means &#8211;<\/p>\n<p>(a)in the case of corporation tax, the accounting period of the company in respect of which the repayment arises,<\/p>\n<p>(b)in the case of income tax, capital gains tax, income levy, universal social charge or domicile levy, the year of assessment in respect of which the repayment arises,<\/p>\n<p>(c)in the case of stamp duties, the year of assessment or accounting period, as the case may be, within which falls the event in respect of which the repayment arises,<\/p>\n<p>(d)in the case of gift tax or inheritance tax, the year of assessment or accounting period, as the case may be, within which falls the latest of the dates referred to in section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 and in respect of which the repayment arises,<\/p>\n<p>(e)in the case of excise duty, the year of assessment or accounting period, as the case may be, within which falls the act or event in respect of which the repayment arises,<\/p>\n<p>(f)in the case of value-added tax, the year of assessment or accounting period, as the case may be, within which falls the taxable period in respect of which the repayment arises,<\/p>\n<p>(g)in the case of local property tax, the year within which the repayment arises,<\/p>\n<p>(h)in the case of IIR top-up tax (within the meaning of Part 4A), the fiscal year in respect of which the repayment arises,<\/p>\n<p>(i)in the case of UTPR top-up tax (within the meaning of Part 4A), the fiscal year in respect of which the repayment arises, and<\/p>\n<p>(j)in the case of domestic top-up tax (within the meaning of Part 4A), the fiscal year or accounting period, as the case may be, in respect of which the repayment arises;<\/p>\n<p>&#8216;repayment&#8217; includes a refund;<\/p>\n<p>&#8216;tax&#8217; means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax, income levy, domicile levy, universal social charge, vacant homes tax or local property tax or IIR top-up tax, UTPR top-up tax or domestic top-up tax (each within the meaning of Part 4A) and includes &#8211;<\/p>\n<p>(a)any interest, surcharge or penalty relating to any such tax, duty, levy or charge,<\/p>\n<p>(b)any sum arising from the withdrawal or clawback of a relief or an exemption relating to any such tax, duty, levy or charge,<\/p>\n<p>(c)any sum required to be deducted or withheld by any person and paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, and<\/p>\n<p>(d)any amount paid on account of any such tax, duty, levy or charge or paid in respect of any such tax, duty, levy or charge;<\/p>\n<p>&#8216;taxable period&#8217; has the same meaning as in section 2 of the Value-Added Tax Consolidation Act 2010.<\/p>\n<p>(2)Subject to subsections (3) and (4), where a repayment of any tax cannot be made to a person by virtue of the operation of &#8211;<\/p>\n<p>(a)section 865,<\/p>\n<p>(b)section 105B of the Finance Act 2001,<\/p>\n<p>(c)section 99 of the Value-Added Tax Consolidation Act 2010,<\/p>\n<p>(d)section 159A of the Stamp Duties Consolidation Act 1999,<\/p>\n<p>(e)section 57 of the Capital Acquisitions Tax Consolidation Act 2003, or<\/p>\n<p>(f)any other provision of any of the Acts,<\/p>\n<p>then, notwithstanding any other enactment or rule of law, that repayment shall not be set against any other amount of tax due and payable by, or from, that person.<\/p>\n<p>(3)Where a repayment of tax cannot be made to a person in respect of a relevant period, it may be set against the amount of tax to which paragraph (a) of subsection (4) applies which is due and payable by the person in the circumstances set out in paragraph (b) of that subsection.<\/p>\n<p>(4)<\/p>\n<p>(a)The amount of tax to which this paragraph applies is the amount, or so much of the amount, of tax that is due and payable by the person in respect of the relevant period as does not exceed the amount of the repayment that cannot be made to the person in respect of that relevant period.<\/p>\n<p>(b)The circumstances set out in this paragraph are where tax is due and payable in respect of the relevant period by virtue of an assessment that is made or amended, or any other action that is taken for the recovery of tax, at a time that is 4 years or more after the end of the relevant period.<\/p>\n<p>(5)No tax shall be set against any other amount of tax except as is provided for by the Acts.<\/p>\n<p>866.<\/p>\n<h3>Rules as to delivery of statements.<\/h3>\n<p>Any person who, on that person&#8217;s own behalf or on behalf of another person or body of persons, delivers a statement of the amount of the profits on which any income tax, corporation tax or capital gains tax is chargeable shall observe the rules and directions contained in Schedule 28 in so far as those rules and directions are respectively applicable.<\/p>\n<p>867.<\/p>\n<h4>Amendment of statutory forms.<\/h4>\n<p>It shall be lawful for the Revenue Commissioners from time to time to make such amendments of the forms of declarations, lists and statements contained in Schedule 28 and as appear to them to be necessary to give effect to the Tax Acts and the Capital Gains Tax Acts.<\/p>\n<p>868.<\/p>\n<h4>Execution of warrants.<\/h4>\n<p>(1)Warrants issued under the authority of the Tax Acts and the Capital Gains Tax Acts shall be executed by the respective persons to whom they are directed.<\/p>\n<p>(2)Members of the Garda S\u00edoch\u00e1na shall aid in the execution of the Tax Acts and the Capital Gains Tax Acts.<\/p>\n<p>869.<\/p>\n<h4>Delivery, service and evidence of notices and forms.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this subsection, except where in paragraph (d) the context otherwise requires, &#8220;company&#8221; means any body corporate.<\/p>\n<p>(b)Any notice, form or other document which under the Tax Acts or the Capital Gains Tax Acts is to be given, served, sent or delivered to or on a person by the Revenue Commissioners or by an inspector or other officer of the Revenue Commissioners may be either delivered to the person or left &#8211;<\/p>\n<p>(i)in a case where the person is a company, at the company&#8217;s registered office or place of business, or<\/p>\n<p>(ii)in any other case, at the person&#8217;s usual or last known place of abode or place of business or, if the person is an individual, at his or her place of employment.<\/p>\n<p>(c)Any notice, form or other document referred to in paragraph (b) may be served by post addressed &#8211;<\/p>\n<p>(i)in a case where the person is a company, to the company at either of the places specified in paragraph (b)(i), or<\/p>\n<p>(ii)in any other case, to the person at any of the places specified in paragraph (b)(ii).<\/p>\n<p>(d)Without prejudice to paragraphs (b) and (c), section 51 of the Companies Act 2014, shall apply in relation to the service on a company of any notice, form or other document referred to in this subsection as it applies in relation to the service of documents under that section on a company within the meaning of that Act.<\/p>\n<p>(2)Any notice which under the Tax Acts or the Capital Gains Tax Acts is authorised or required to be given by the Revenue Commissioners may be signed and given by any officer of the Revenue Commissioners authorised by them for the purpose of giving notices of the class to which the notice belongs and, where so signed and given, shall be as valid and effectual as if signed under the hands of the Revenue Commissioners and given by them.<\/p>\n<p>(3)Prima facie evidence of any notice given or served under the Tax Acts or the Capital Gains Tax Acts by the Revenue Commissioners or an inspector or other officer of the Revenue Commissioners may be given in any proceedings by the production of a document purporting &#8211;<\/p>\n<p>(a)to be a copy of the notice, or<\/p>\n<p>(b)if the details specified in the notice are contained in an electronic, photographic or other record maintained by the Revenue Commissioners, to reproduce those details in so far as they relate to the said notice,<\/p>\n<p>and it shall not be necessary to prove the official positions or position of the persons or person by whom the notice purports to be given or served or, where it is signed, the signatures or signature or that the persons or person signing and giving or serving it were or was authorised to do so.<\/p>\n<p>(4)[deleted]<\/p>\n<p>(5)This section shall apply notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts.<\/p>\n<p>870.<\/p>\n<h4>Effect of want of form, error, etc. on assessments, charges, warrants and other proceedings.<\/h4>\n<p>(1)An assessment, charge, warrant or other proceeding which purports to be made in accordance with the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Acts shall not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of those Acts, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding.<\/p>\n<p>(2)For the purposes of the Tax Acts and the Capital Gains Tax Acts but subject to subsection (3), an assessment or a charge made on an assessment shall not be impeached or affected &#8211;<\/p>\n<p>(a)by reason of a mistake in the assessment or the charge made on the assessment as to &#8211;<\/p>\n<p>(i)the name or surname of a person liable,<\/p>\n<p>(ii)the description of any profits or property, or<\/p>\n<p>(iii)the amount of the tax charged;<\/p>\n<p>(b)by reason of any variance between the notice and the certificate of charge or assessment.<\/p>\n<p>(3)In cases of charge, the notice of charge shall be duly served on the person intended to be charged, and the notice and certificate shall respectively contain, in substance and effect, the particulars on which the charge is made.<\/p>\n<p>871.<\/p>\n<h4>Power to combine certain returns and assessments.<\/h4>\n<p>Any return, assessment or other document relating to chargeable gains or capital gains tax may be combined with one relating to income or income tax, or, as the case may be, with one relating to profits or corporation tax.<\/p>\n<p>872.<\/p>\n<h4>Use of information relating to other taxes and duties.<\/h4>\n<p>(1)Any information acquired, whether before or after the passing of this Act, in connection with any tax or duty under the care and management of the Revenue Commissioners may be used by them for any purpose connected with any other tax or duty under their care and management.<\/p>\n<p>(2)The Revenue Commissioners or any of their officers may, for any purpose in connection with the assessment and collection of income tax, corporation tax or capital gains tax, make use of or produce in evidence any returns, correspondence, schedules, accounts, statements or other documents or information to which the Revenue Commissioners or any of their officers have or has had or may have lawful access for the purposes of the Acts relating to any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>873.<\/p>\n<h4>Proof that person is a Commissioner or officer.<\/h4>\n<p>In any proceedings under or arising out of the Tax Acts before any court or person empowered to take evidence, prima facie proof of the fact that any person was a Commissioner or officer may be given by proving that, at the time when any matter in controversy in any such proceedings arose, that person was reputed to be or had acted as a Commissioner or officer.<\/p>\n<p>874.<\/p>\n<h4>Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts.<\/h4>\n<p>(1)A Commissioner, sheriff, county registrar, clerk, inspector or Collector-General who acts, or is employed, in the execution of the Tax Acts or the Capital Gains Tax Acts shall not be liable to any penalty in respect of such execution other than as provided by those Acts.<\/p>\n<p>(2)Where any civil or criminal proceeding against any officer or person employed in relation to any duty of income tax, corporation tax or capital gains tax on account of the seizure or detention of any goods is brought to trial, and a verdict or judgment is given against the defendant, then, if the court or judge certifies that there was probable cause for the seizure, the plaintiff shall not be entitled to any damages besides the goods seized, or the value of those goods, or to any costs, and the defendant shall not be liable to any punishment.<\/p>\n<p>874A.<\/p>\n<h4>Prescribing of forms, etc.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;the Acts&#8217; means &#8211;<\/p>\n<p>(a)the Tax Acts,<\/p>\n<p>(b)the Capital Gains Tax Acts,<\/p>\n<p>(ba)Part 4A,<\/p>\n<p>(c)Part 18C,<\/p>\n<p>(d)Part 18D,<\/p>\n<p>(da)Part 22B,<\/p>\n<p>(e)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>(f)the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,<\/p>\n<p>(g)Chapter IV of Part II of the Finance Act 1992, and<\/p>\n<p>(h)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,<\/p>\n<p>and any instruments made under any of those Acts or Parts;<\/p>\n<p>&#8216;form or other document&#8217; includes a form or other document for use, or capable of use, in a machine readable form.<\/p>\n<p>(2)Where a provision of the Acts requires that a form or other document used for any purpose of the Acts is to be prescribed, authorised or approved by the Revenue Commissioners, other than in respect of any form which is required by the Acts to be prescribed by order or regulations made by the Revenue Commissioners, such form or other document may be prescribed, authorised or approved by &#8211;<\/p>\n<p>(a)a Revenue Commissioner, or<\/p>\n<p>(b)an officer of the Revenue Commissioners not below the grade or rank of Assistant Secretary authorised by them in writing for that purpose.<\/p>\n<p>(3)Nothing in this section shall be read as restricting section 12 of the Interpretation Act 2005.<\/p>\n<p>875. Exemption of appraisements and valuations from stamp duty.<br \/>\nRepealed from 25 March 1999<br \/>\nNo appraisement or valuation given or made in pursuance and for the purposes of the Tax Acts or the Capital Gains Tax Acts shall be liable to any stamp duty.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Chapter 4<\/p>\n<h4>Revenue powers (ss. 899-912B)<\/h4>\n<p>899.<\/p>\n<h4>Inspector&#8217;s right to make enquiries.<\/h4>\n<p>(1)In this section, &#8220;specified provisions&#8221; means paragraphs (d) and (e) of section 888(2), and sections 889 to 896.<\/p>\n<p>(2)An inspector may make such enquiries or take such action within his or her powers as he or she considers necessary to satisfy himself or herself as to the accuracy or otherwise of any return, list, statement or particulars prepared and delivered under a specified provision.<\/p>\n<p>(3)[deleted]<\/p>\n<p>900.<\/p>\n<h4>Power to call for production of books, information, etc.<\/h4>\n<p>(1)In this section and in section 901 &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 901;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<br \/>\n(a)accounts (including balance sheets) relating to a trade or profession and where the accounts have been audited, a copy of the auditor&#8217;s certificate,<br \/>\n(b)books, accounts, rolls, registers, papers and other documents, whether &#8211;<br \/>\n(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing systerm, loose-leaf ledger sheets, pages, folios or cards, or<br \/>\n(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,<br \/>\n(c)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and<br \/>\n(d)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process;<\/p>\n<p>&#8220;judge&#8221; means a judge of the High Court;<\/p>\n<p>&#8220;liability&#8221; in relation to a person, means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners..<\/p>\n<p>(2)Subject to this section, an authorised officer may serve on a person a notice in writing, requiring the person, within such period as may be specified in the notice, not being less than 21 days from the date of the service of the notice, to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to deliver to, or to make available for inspection by, the authorised officer such books, records or other documents as are in the person&#8217;s possession, power or procurement and as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to the person,<\/p>\n<p>(b)to furnish to the authorised officer, in writing or otherwise, such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability, and which are specified in the notice.<\/p>\n<p>(3)A notice shall not be served on a person under subsection (2) unless the person has first been given a reasonable opportunity to deliver, or as the case may be, to make available to the authorised officer concerned the books, records or other documents in question, or to furnish the information, explanations and particulars in question.<\/p>\n<p>(4)Nothing in this section shall be construed as requiring any person to disclose to an authorised officer &#8211;<\/p>\n<p>(a)information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,<\/p>\n<p>(b)information of a confidential medical nature, or<\/p>\n<p>(c)professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).<\/p>\n<p>(5)Where, in compliance with the requirements of a notice served on a person under subsection (2), the person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.<\/p>\n<p>(6)Where, under subsection (2), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>(7)A person who refuses or fails to comply with a notice served on the person under subsection (2) or fails to afford the assistance referred to in subsection (5) shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>901.<\/p>\n<h4>Application to High Court: production of books, information, etc.<\/h4>\n<p>(1)An authorised officer may make an application to a judge for an order requiring a person, to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents as are in the person&#8217;s power, possession or procurement and as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to the person,<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,<\/p>\n<p>and which are specified in the application.<\/p>\n<p>(2)Where the judge, to whom an application is made under subsection (1), is satisfied that there are reasonable grounds for the application being made, that judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the person to whom the application relates &#8211;<\/p>\n<p>(a)to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents, and<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars,<\/p>\n<p>as may be specified in the order.<\/p>\n<p>(3)Nothing in this section shall be construed as requiring any person to disclose to an authorised officer &#8211;<\/p>\n<p>(a)information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,<\/p>\n<p>(b)information of a confidential medical nature, or<\/p>\n<p>(c)professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).<\/p>\n<p>(4)Where in compliance with an order made under subsection (2), a person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.<\/p>\n<p>(5)Where in compliance with an order made under subsection (2), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>902.<\/p>\n<p>Information to be furnished by third party: request of an authorised officer<\/p>\n<h4>(1)In this section and in section 902A &#8211;<\/h4>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 902A;<\/p>\n<p>&#8220;books, records or other documents&#8221; and &#8220;liability&#8221;, in relation to a person, have, respectively, the meaning assigned to them by section 900(1);<\/p>\n<p>&#8216;taxpayer&#8217; includes any person whose identity is not known to the authorised officer and includes a group or class of persons whose individual identities are not so known to the authorised officer.<\/p>\n<p>(2)Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may for the purpose of enquiring into a liability in relation to a person (in this section referred to as &#8216;the taxpaper\u2019) serve on any other person (not being a financial institution within the meaning of section 906A) a notice in writing requiring that other person, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to deliver to, or make available for inspection by, the authorised officer, such books, records or other documents as are in the other person&#8217;s power, possession or procurement and as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to the taxpayer,<\/p>\n<p>(b)to furnish to the authorised officer, in writing or otherwise, such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,<\/p>\n<p>and which are specified in the notice.<\/p>\n<p>(3)A notice shall not be served on a person under subsection (2) unless the authorised officer concerned has reasonable grounds to believe that the person is likely to have information relevant to the establishment of a liability in relation to the taxpayer.<\/p>\n<p>(4)The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.<\/p>\n<p>(5)[deleted]<\/p>\n<p>(6)Where an authorised officer serves a notice under subsection (2), the taxpayer concerned shall be notified in writing by the authorised officer of the service of the notice and of the name of the person upon whom it was served &#8211;<\/p>\n<p>(a)in a case where the identity of the taxpayer is known to the authorised officer at the time the notice is served under subsection (2), at that time or as soon as is practicable thereafter, and<\/p>\n<p>(b)in any other case, as soon as is practicable after the time the identity of the taxpayer becomes known to the authorised officer.<\/p>\n<p>(7)Where, under subsection (2), a person has delivered any books, records or other documents and those books, records or other documents are retained by the authorised officer, the person shall, at all reasonable times and subject to such reasonable conditions as may be determined by the authorised officer, be entitled to inspect those books, records or other documents and to obtain copies of them.<\/p>\n<p>(8)Where, under subsection (2), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>(9)Nothing in this section shall be construed as requiring any person to disclose to an authorised officer &#8211;<\/p>\n<p>(a)information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,<\/p>\n<p>(b)information of a confidential medical nature, or<\/p>\n<p>(c)professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).<\/p>\n<p>(10)Where, in compliance with the requirements of a notice under subsection (2), a person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in non-legible form, are capable of being reproduced in a legible form and any data equipment or any associated apparatus or material.<\/p>\n<p>(11)A person who fails or refuses to comply with a notice served on the person under subsection (2) or to afford the assistance referred to in subsection (10) shall be liable to a penalty of \u20ac4,000, but nothing in section 1078 shall be construed as applying to such failure or refusal.<\/p>\n<p>902A.<\/p>\n<h4>Application to High Court: information from third party.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;the Acts&#8221; has the meaning assigned to it by section 1078(1);<\/p>\n<p>&#8220;judge&#8221; means a judge of the High Court;<\/p>\n<p>&#8220;a taxpayer&#8221; means any person including a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known.<\/p>\n<p>(2)An authorised officer may make an application to a judge for an order requiring a person (other than a financial institution within the meaning of section 906A) to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents as are in the person&#8217;s power, possession or procurement and as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to a taxpayer,<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability, and which are specified in the application.<\/p>\n<p>(2A)In making an application under subsection (2), an authorised officer may request the judge to provide that any order made under subsection (4) shall be subject to a condition that, save for the purposes of complying with the order, the existence of or any details of the order shall not be disclosed (whether directly or indirectly) to any person.<\/p>\n<p>(3)An authorised officer shall not make an application under subsection (2), whether or not it includes a request to be made under subsection (2A), without the consent in writing of a Revenue Commissioner, and without being satisfied &#8211;<\/p>\n<p>(a)that there are reasonable grounds for suspecting that the taxpayer, or, where the taxpayer is a group or class of persons, all or any one of those persons, may have failed or may fail to comply with any provision of the Acts,<\/p>\n<p>(b)that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability in relation to all or any one of those persons, that arises or might arise from such failure),<\/p>\n<p>(ba)that, in a case where the application includes a request made under subsection (2A), there are reasonable grounds for suspecting that a disclosure, referred to in subsection (2A) is likely to lead to serious prejudice to the proper assessment or collection of tax, and<\/p>\n<p>(c)that the information &#8211;<\/p>\n<p>(i)which is likely to be contained in the books, records or other documents to which the application relates, or<\/p>\n<p>(ii)which is likely to arise from the information, explanations and particulars to which the application relates,<\/p>\n<p>is relevant to the proper assessment or collection of tax.<\/p>\n<p>(4)Where the judge, to whom an application is made under subsection (2), is satisfied that there are reasonable grounds for the application being made, that judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the person to whom the application relates &#8211;<\/p>\n<p>(a)to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents, and<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars,<\/p>\n<p>as may be specified in the order.<\/p>\n<p>(5)The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.<\/p>\n<p>(6)Nothing in this section shall be construed as requiring any person to disclose to an authorised officer &#8211;<\/p>\n<p>(a)information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,<\/p>\n<p>(b)information of a confidential medical nature, or<\/p>\n<p>(c)professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).<\/p>\n<p>(6A)Where in compliance with an order made under subsection (4), a person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.<\/p>\n<p>(6B)Where in compliance with an order made under subsection (4), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>(7)Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.<\/p>\n<p>902B.<\/p>\n<h4>Powers of inspection: life policies.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;assurance company&#8221; means-<\/p>\n<p>(a)an assurance company within the meaning of section 3 of the Insurance Act 1936, or<\/p>\n<p>(b)a person that holds an authorisation &#8211;<\/p>\n<p>(i)within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 (S.I. No. 360 of 1994), or<\/p>\n<p>(ii)under the European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), in respect of insurance of a class listed in Schedule 2 to those Regulations;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners who is authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;policy&#8221; and &#8220;premium&#8221; have the same meanings, respectively, as in section 3 of the Insurance Act 1936;<\/p>\n<p>&#8220;relevant records&#8221;, in relation to a policy, means any document or any other written or printed material in any form, and includes any information stored, maintained or preserved by means of any mechanical, photographic or electronic device whether or not stored, maintained or preserved in a legible form, but does not include so much of any record that is of a medical nature.<\/p>\n<p>(2)A Revenue Commissioner may, subject to subsection (3) and for the purposes of subsection (7), direct an authorised officer to investigate a class or classes of policies issued by an assurance company and the policyholders to whom they were issued.<\/p>\n<p>(3)Directions may be given by a Revenue Commissioner under subsection (2) where he or she forms the opinion that there are circumstances suggesting that a class of policy or classes of policies issued by an assurance company may have been issued to policyholders, some of whom have paid one or more than one premium in respect of any policy concerned out of income or gains which were required to be, but were not, included in a return made by those policyholders under the Tax Acts or the Capital Gains Tax Acts; and for the purposes of this subsection the Revenue Commissioner may take into consideration information in relation to policies issued by other assurance companies and the policyholders of such policies.<\/p>\n<p>(4)An authorised officer, when investigating a class or classes of policies and the policyholders to whom they were issued, may at all reasonable times, enter any premises or place of business of an assurance company to inspect the relevant records held by the assurance company in respect of a sample of policies of that class or those classes and the policyholders of those policies.<\/p>\n<p>(5)Where an authorised officer has entered any premises or place of business of an assurance company for the purposes of this section, he or she may require the assurance company, or any employee of the assurance company, to produce the relevant records in a form which is legible and to furnish such information and explanations as the authorised officer requires in relation to the relevant records.<\/p>\n<p>(6)Where in accordance with this section an authorised officer inspects relevant records he or she may copy or make extracts from those records.<\/p>\n<p>(7)Information obtained by an authorised officer from inspecting relevant records may only be used for the purposes of enabling an authorised officer, within the meaning of section 902A, to make an application under that section to a judge of the High Court.<\/p>\n<p>903.<\/p>\n<h4>Power of inspection: PAYE.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;emoluments&#8221;, &#8220;employer&#8221; and &#8220;tax deduction card&#8221; have the same meanings respectively as in Chapter 4 of Part 42;<\/p>\n<p>&#8220;records&#8221; means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, revenue payroll notifications (within the meaning of section 983), including any data (within the meaning of section 912) stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that &#8211;<\/p>\n<p>(a)an employer is or has been carrying on any activity as an employer,<\/p>\n<p>(b)any person is or was either paying emoluments or providing benefits in kind or perquisites,<\/p>\n<p>(c)any person is or was in receipt of emoluments, benefits in kind or perquisites, or<\/p>\n<p>(d)records are or may be kept,<\/p>\n<p>and the authorised officer &#8211;<\/p>\n<p>(i)may require any employer or any other person who is on those premises or in that place, other than a person who is there to purchase goods or to receive a service, to produce any records which the authorised officer requires for the purposes of his or her enquiry,<\/p>\n<p>(ii)may, if the authorised officer has reason to believe that any of the records he or she has required to be produced to him or her under paragraph (i) have not been so produced, search on those premises or in that place for those records, and<\/p>\n<p>(iii)may examine, make copies of, take extracts from, remove and retain any records for further examination or for the purposes of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings.<\/p>\n<p>(2A)<\/p>\n<p>(a)An authorised officer shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by such officer of a warrant issued by a Judge of the District Court expressly authorising the authorised officer to so enter.<\/p>\n<p>(b)A Judge of the District Court may issue a warrant under paragraph (a) if satisfied by information on oath that it is proper to do so for the purposes of this section.<\/p>\n<p>(3)An authorised officer may require any person, other than a person purchasing goods or receiving a service from an employer, to give the authorised officer all reasonable assistance, including providing information and explanations and furnishing documents required by the authorised officer.<\/p>\n<p>(4)An authorised officer when exercising or performing his or her powers or duties under this section shall on request produce his or her authorisation for the purposes of this section.<\/p>\n<p>(5)A person who does not comply with the requirements of an authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(6)The records referred to in this section shall be retained by the employer for a period of 6 years after the end of the year to which they refer or for such shorter period as the Revenue Commissioners may authorise in writing to the employer.<\/p>\n<p>904.<\/p>\n<h4>Power of inspection: tax deduction from payments to certain subcontractors.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;principal&#8221;, &#8220;relevant contract&#8221;, &#8220;relevant operations&#8221; and &#8220;subcontractor&#8221; have the same meanings respectively as in Chapter 2 of Part 18;<\/p>\n<p>&#8220;records&#8221; means those records required to be kept &#8211;<\/p>\n<p>(a)under Chapter 2 of Part 18 and regulations made under that Chapter,<\/p>\n<p>and<\/p>\n<p>(b)under section 886.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that &#8211;<\/p>\n<p>(a)any relevant operations are or have been carried on,<\/p>\n<p>(b)any person is making or has made payments to a subcontractor in connection with the performance by the subcontractor of a relevant contract in relation to which that person is the principal,<\/p>\n<p>(c)any person is or has been in receipt of such payments, or<\/p>\n<p>(d)records are or may be kept,<\/p>\n<p>and the authorised officer may &#8211;<\/p>\n<p>(i)require any principal or subcontractor, or any employee of, or any other person providing bookkeeping, clerical or other administrative services to, any principal or subcontractor, who is on that premises or in that place to produce any records which the authorised officer requires for the purpose of his or her enquiry,<\/p>\n<p>(ii)if the authorised officer has reason to believe that any of the records he or she has required to be produced to him or her under this subsection have not been so produced, search on those premises or in that place for those records, and<\/p>\n<p>(iii)examine, make copies of, take extracts from, remove and retain any records for a reasonable period for their further examination or for the purpose of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings.<\/p>\n<p>(2A)<\/p>\n<p>(a)An authorised officer shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by such officer of a warrant issued by a Judge of the District Court expressly authorising the authorised officer to so enter.<\/p>\n<p>(b)A Judge of the District Court may issue a warrant under paragraph (a) if satisfied by information on oath that it is proper to do so for the purposes of this section.<\/p>\n<p>(3)An authorised officer may require any principal or subcontractor, or any employee of, or any other person providing bookkeeping, clerical or other administrative services to, any principal or subcontractor, to give the authorised officer all reasonable assistance, including providing information and explanations and furnishing documents required by the authorised officer.<\/p>\n<p>(4)An authorised officer when exercising or performing his or her powers or duties under this section shall on request produce his or her authorisation for the purposes of this section.<\/p>\n<p>(5)A person who does not comply with the requirements of an authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(6)The records referred to in this section shall be retained for a period of 6 years after the end of the year to which they refer or for such shorter period as the Revenue Commissioners may authorise in writing.<\/p>\n<p>904A.<\/p>\n<h4>Power of inspection: returns and collection of appropriate tax.<\/h4>\n<p>(1)In thiss section &#8211;<\/p>\n<p>&#8220;amount on account of appropriate tax&#8221;, &#8220;appropriate tax&#8221;, &#8220;deposit&#8221;, &#8220;interest&#8221;, &#8220;relevant deposit taker&#8221;, &#8220;relevant interest&#8221; and &#8220;return&#8221; have, respectively, the meaning assigned to them by section 256(1);<\/p>\n<p>&#8220;auditor&#8221; means a person who is qualified, for the purposes of Part 6 of the Companies Act 2014, for appointment as auditor of a company, or any other person whom the Revenue Commissioners consider suitable, having regard to his or her qualifications or experience, for appointment as an authorised officer;<\/p>\n<p>&#8220;authorised officer&#8221; means &#8211;<\/p>\n<p>(a)an officer of the Revenue Commissioners who is authorised by them in writing to exercise the powers conferred by this section, and<\/p>\n<p>(b)an auditor who is authorised by the Revenue Commissioners in writing to exercise the powers conferred by this section in relation to an audit of the return of a named relevant deposit taker for a specified year or years of assessment;<\/p>\n<p>&#8220;associated company&#8221;, in relation to a relevant deposit taker, means a company which is itself a relevant deposit taker and which is the relevant deposit taker&#8217;s associated company within the meaning of section 432;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of a financial institution, or used in the transfer department of a financial institution acting as registrar of securities, whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form, and<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications between a relevant deposit taker and a person to whom it pays interest;<\/p>\n<p>&#8220;liability&#8221; in relation to a person means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>(2)An authorised officer, having regard to Chapter 4 of Part 8, may at all reasonable times enter any premises or place of business of a relevant deposit taker for the purposes of auditing for a year of assessment &#8211;<\/p>\n<p>(a)the return made by the relevant deposit taker of &#8211;<\/p>\n<p>(i)the relevant interest paid by it in that year,<\/p>\n<p>(ii)the appropriate tax in relation to the payment of that interest,<\/p>\n<p>(iii)the amount of interest in respect of which an amount on account of appropriate tax is due and payable for that year, and<\/p>\n<p>(iv)the amount on account of appropriate tax so due and payable, and<\/p>\n<p>(b)whether payments of interest were properly made by the relevant deposit taker without deducting appropriate tax in relation to the payments.<\/p>\n<p>(3)Without prejudice to the generality of subsection (2), the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the relevant deposit taker for the purpose of ensuring compliance by the relevant deposit taker with its obligations under section 257(2), and<\/p>\n<p>(b)check a sample of accounts into which deposits, which have not been treated by the relevant deposit taker as relevant deposits, have been paid, to determine whether &#8211;<\/p>\n<p>(i)the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate,<\/p>\n<p>(ii)the relevant deposit taker is, in respect of each deposit in the sample of deposits, in possession of a declaration mentioned in section 263, 265 or 266, as the case may be, and<\/p>\n<p>(I)a declaration mentioned in section 246A(3)(b)(ii)(III), 263 or 263A,<\/p>\n<p>(II)the number referred to in paragraph (f)(ii) or (h)(ii) of the definition of &#8216;relevant deposit&#8217; in section 256, or<\/p>\n<p>(III)as respects a case within paragraph (b)(ii)(I) or (b)(ii)(II) of subsection (3) of section 246A, the tax reference number referred to in subsection (4) of that section,<\/p>\n<p>as the case may be, and<\/p>\n<p>(iii)there is information in the relevant deposit taker&#8217;s possession which can reasonably be taken to indicate that one or more of such deposits is or may be a relevant deposit.<\/p>\n<p>(4)Where an authorised officer in exercising or performing his or her powers and duties under this section has reason to believe that in respect of one or more deposits, the relevant deposit taker has incorrectly treated them as not being relevant deposits, the authorised officer may make such further enquiries as are necessary to establish whether there is a liability in relation to any person.<\/p>\n<p>(5)An authorised officer may require a relevant deposit taker or an employee of the relevant deposit taker to produce books, records or other documents and to furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3), and, as the case may be, enquiries under subsection (4).<\/p>\n<p>(6)An authorised officer may require an associated company in relation to a relevant deposit taker or an employee of such an associated company to produce books, records or other documents and to furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3) and, as the case may be, enquiries under subsection (4).<\/p>\n<p>(7)An authorised officer may make extracts from or copies of all or any part of the books, records or other documents or other material made available to him or her or require that copies of books, records, or other documents be made available to him or her, in exercising or performing his or her powers or duties under this section.<\/p>\n<p>(8)An employee of a relevant deposit taker or of an associated company in relation to a relevant deposit taker, who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(9)A relevant deposit taker or an associated company in relation to a relevant deposit taker which fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and if that failure continues a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904B.<\/p>\n<h4>Report to Committee of Public Accounts: publication etc.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;appropriate tax&#8221; and &#8220;relevant deposit taker&#8221; have, respectively, the meanings assigned to them by section 256(1);<\/p>\n<p>&#8220;authorised officer&#8221; has the meaning assigned to it by section 904A.<\/p>\n<p>(2)Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, the Revenue Commissioners &#8211;<\/p>\n<p>(a)shall, before 1 November 2000, make a report in writing to the Committee of Public Accounts of D\u00e1il \u00c9ireann, and<\/p>\n<p>(b)may, at any time, cause to be made public a report, in such manner as they consider fit,<\/p>\n<p>of the results (including interim results) of any audit carried out by an authorised officer under section 904A during the period from 25 March 1999 to the date the report is made.<\/p>\n<p>(3)The report under subsection (2) shall be in respect of audits of relevant deposit takers for the years of assessment 1986-1987 to 1998-1999, and may specify, in respect of each such audit &#8211;<\/p>\n<p>(a)the name of the relevant deposit taker concerned,<\/p>\n<p>(b)the amount of additional appropriate tax payable by the relevant deposit taker as a result of the audit,<\/p>\n<p>(c)the amount of interest payable in respect of any such amount,<\/p>\n<p>(d)the amount of any fine or penalty imposed by a court on the relevant deposit taker under the Tax Acts, or accepted by the Revenue Commissioners in place of initiating proceedings for recovery of such fine or penalty,<\/p>\n<p>(e)whether an assessment has been made in respect of appropriate tax and, if so, whether the assessment has been appealed,<\/p>\n<p>(f)whether the audit has been completed as at the date of the report,<\/p>\n<p>(g)the amount of any payment on account of appropriate tax paid by the relevant deposit taker in anticipation of an audit being carried out or during the course of an audit, and<\/p>\n<p>(h)such further particulars as the Revenue Commissioners consider fit.<\/p>\n<p>904C.<\/p>\n<h4>Power of inspection (returns and collection of appropriate tax): assurance companies.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;assurance company&#8221; and &#8220;life business&#8221; have, respectively, the meanings assigned to them in section 706;<\/p>\n<p>&#8220;appropriate tax&#8221; has the meaning assigned to it in section 730F;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;books, records or other documents includes &#8211;<\/p>\n<p>(a)any records used in the business of an assurance company whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by use of electronics or otherwise) which is capable of being reproduced in a legible form, and<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical means or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications by, or on behalf of, policy-holders with the assurance company carrying on life business;<\/p>\n<p>&#8220;chargeable event&#8221;, in relation to a life policy, has the meaning assigned to it by section 730C;<\/p>\n<p>&#8220;declaration&#8221; means a declaration referred to in section 730E;<\/p>\n<p>&#8220;liability&#8221;, in relation to a person, means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;<\/p>\n<p>&#8220;life policy&#8221; has the meaning assigned to it in section 730B;<\/p>\n<p>&#8220;policyholder&#8221; has the meaning assigned to it in section 730E;<\/p>\n<p>&#8220;return&#8221; means a return under section 730FA or section 730G;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of an assurance company carrying on life business for the purposes of auditing for a financial year the returns made by the company of appropriate tax.<\/p>\n<p>(3)Without prejudice to the generality of subsection (2) the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the assurance company for the purpose of ensuring compliance by the assurance company with its obligations under Chapter 5 of Part 26,<\/p>\n<p>(b)examine all or a sample of the declarations made to the assurance company,<\/p>\n<p>(c)examine a sample of life policies to determine whether &#8211;<\/p>\n<p>(i)the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate,<\/p>\n<p>(ii)the assurance company has on the happening of chargeable events in relation to each life policy, paid the correct amount of appropriate tax in connection with the chargeable events, and<\/p>\n<p>(iii)there is information in the assurance company&#8217;s possession which can reasonably be taken to indicate that the assurance company incorrectly failed to pay appropriate tax in connection with a chargeable event.<\/p>\n<p>(4)Where an authorised officer in exercising or performing his or her powers and duties under this section has reason to believe that in respect of one or more life policies, the assurance company has incorrectly failed to pay appropriate tax in connection with a chargeable event, the authorised officer may make such further enquiries as are necessary to establish whether there is a liability in relation to any person.<\/p>\n<p>(5)An authorised officer may require an assurance company or an employee of the assurance company to produce books, records or other documents and to furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3), and, as the case may be, enquiries under subsection (4).<\/p>\n<p>(6)An authorised officer may make extracts from or copies of all or any part of the books, records or other documents or other material made available to him or her or require that copies of books, records or other documents be made available to him or her, in exercising or performing his or her powers or duties under this section.<\/p>\n<p>(7)An employee of an assurance company who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(8)An assurance company which fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and if that failure continues a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904D.<\/p>\n<h4>Power of inspection (returns and collection of appropriate tax): investment undertakings.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;appropriate tax&#8221; has the meaning assigned to it in section 739E;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of an investment undertaking whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by use of electronics or otherwise) which is capable of being reproduced in a legible form, and<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical means or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications by, or on behalf of, unit holders with the investment undertaking;<\/p>\n<p>&#8220;declaration&#8221; means a declaration referred to in Schedule 2B;<\/p>\n<p>&#8220;investment undertaking&#8221; and &#8220;unit holder&#8221; have, respectively, the meanings assigned to them by section 739B;<\/p>\n<p>&#8220;liability&#8221;, in relation to a person, means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;<\/p>\n<p>&#8220;return&#8221; means a return under section 739F;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of an investment undertaking for the purposes of auditing for a financial year the returns made by the investment undertaking of appropriate tax.<\/p>\n<p>(3)Without prejudice to the generality of subsection (2) the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the investment undertaking for the purpose of ensuring compliance by the investment undertaking with its obligations under Chapter 1A of Part 27,<\/p>\n<p>(b)examine all or a sample of the declarations made to the investment undertaking,<\/p>\n<p>(c)examine transactions in relation to a sample of unit holders to determine whether &#8211;<\/p>\n<p>(i)the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate,<\/p>\n<p>(ii)the investment undertaking has, on the happening of a chargeable event in relation to a unit holder, paid the correct amount of appropriate tax in connection with the chargeable event, and<\/p>\n<p>(iii)there is information in the investment undertaking&#8217;s possession which can reasonably be taken to indicate that the investment undertaking incorrectly failed to pay appropriate tax in connection with a chargeable event.<\/p>\n<p>(4)Where an authorised officer in exercising or performing his or her powers and duties under this section has reason to believe that in respect of one or more unit holders, the investment undertaking has incorrectly failed to pay appropriate tax in connection with a chargeable event, the authorised officer may make such further enquiries as are necessary to establish whether there is a liability in relation to any person. an employee of the investment undertaking to produce books, records or other documents and to furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3), and, as the case may be, enquiries under subsection (4).<\/p>\n<p>(5)An authorised officer may require an investment undertaking or<\/p>\n<p>(6)An authorised officer may make extracts from or copies of all or any part of the books, records or other documents or other material made available to him or her or require that copies of books, records or other documents be made available to him or her, in exercising or performing his or her powers or duties under this section.<\/p>\n<p>(7)An employee of an investment undertaking who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(8)An investment undertaking which fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and if that failure continues a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>&nbsp;<\/p>\n<p>904E.<\/p>\n<h4>Power of inspection: claims by authorised insurers.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised insurer&#8221; &#8211;<\/p>\n<p>(a)subject to paragraph (b), has the same meaning as in section 470,<\/p>\n<p>(b)in relation to a claim made under section 470B(6)(b)(ii), has the same meaning as in section 470B;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of an authorised insurer for the purpose of auditing for a year of assessment claims made by the authorised insurer under section 470(3)(b)(ii) or 470B(6)(b)(ii).<\/p>\n<p>(3)Without prejudice to the generality of subsection (2), the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the authorised insurer in relation to the vouching of claims referred to in that subsection, and<\/p>\n<p>(b)check a sample of the cases in respect of which such a claim has been made to determine whether the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate.<\/p>\n<p>(4)An authorised officer may require an authorised insurer or an employee of the authorised insurer to furnish information, explanations and particulars and to give all assistance which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3).<\/p>\n<p>(5)An authorised officer when exercising or performing his or her powers or duties under this section shall, on request, produce his or her authorisation for the purposes of this section.<\/p>\n<p>(6)An employee of an authorised insurer who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(7)An authorised insurer which fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and, if that failure continues, a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904F.<\/p>\n<h4>Power of inspection: claims by qualifying lenders.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of a qualifying lender whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form, and<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications between a qualifying lender and an individual having a qualifying mortgage loan from that qualifying lender;<\/p>\n<p>&#8220;qualifying lender&#8221; and &#8220;qualifying mortgage loan&#8221; have the same meanings respectively as in section 244A.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of a qualifying lender for the purpose of auditing for a year of assessment claims made by the qualifying lender under section 244A(2)(b)(ii).<\/p>\n<p>(3)Without prejudice to the generality of subsection (2), the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the qualifying lender in relation to the vouching of claims referred to in that subsection, and<\/p>\n<p>(b)check a sample of the cases in respect of which such a claim has been made to determine whether the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate.<\/p>\n<p>(4)An authorised officer may require a qualifying lender or an employee of the qualifying lender to produce books, records or other documents and to furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3).<\/p>\n<p>(5)An authorised officer may make extracts from or copies of all or any part of the books, records or other documents or other material made available to him or her or require that copies of books, records, or other documents be made available to him or her, in exercising or performing his or her powers or duties under this section.<\/p>\n<p>(6)An authorised officer when exercising or performing his or her powers or duties under this section shall, on request, produce his or her authorisation for the purposes of this section.<\/p>\n<p>(7)An employee of a qualifying lender who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(8)A qualifying lender which fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and if that failure continues a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904G. Power of inspection: claims by qualifying insurers.<br \/>\n(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;qualifying insurer&#8221; and &#8220;qualifying long-term care policies&#8221; have the same meanings respectively as in section 470A.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of a qualifying insurer for the purpose of auditing for a year of assessment claims made by the qualifying insurer under section 470A(8)(b)(ii).<\/p>\n<p>(3)Without prejudice to the generality of subsection (2), the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the qualifying insurer in relation to the vouching of claims referred to in that subsection, and<\/p>\n<p>(b)check a sample of the cases in respect of which such a claim has been made to determine whether the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate.<\/p>\n<p>(4)An authorised officer may require a qualifying insurer or an employee of the qualifying insurer to furnish information, explanations and particulars and to give all assistance which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3).<\/p>\n<p>(5)An authorised officer when exercising or performing his or her powers or duties under this section shall, on request, produce his or her authorisation for the purposes of this section.<\/p>\n<p>(6)An employee of a qualifying insurer who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(7)A qualifying insurer which fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and, if that failure continues, a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904H. Power of inspection: qualifying savings managers.<br \/>\n(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;qualifying savings manager&#8221; has the same meaning as in section 848B (inserted by the Finance Act, 2001);<\/p>\n<p>&#8220;special savings incentive account&#8221; has the same meaning as in section 848B (inserted by the Finance Act, 2001).<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of a qualifying savings manager, or a person (in this section referred to as an &#8216;appointed person&#8217;) appointed by a qualifying savings manager in accordance with section 848R (inserted by the Finance Act, 2001), for the purposes of auditing compliance with the provisions of Part 36A (inserted by the Finance Act, 2001) and without prejudice to the generality of the foregoing the authorised officer may &#8211;<\/p>\n<p>(a)audit the returns made in accordance with sections 848P and 848Q (inserted by the Finance Act, 2001),<\/p>\n<p>(b)examine the procedures put in place by the qualifying savings manager, or as the case may be, the appointed person, so as to ensure compliance with the obligations imposed by Part 36A (inserted by the Finance Act, 2001),<\/p>\n<p>(c)examine all, or a sample of, special savings incentive accounts to determine &#8211;<\/p>\n<p>(i)whether those procedures have been observed in practice,<\/p>\n<p>(ii)whether the terms under which each such account was commenced and continues, are in accordance with the terms referred to in section 848C (inserted by the Finance Act, 2001), and<\/p>\n<p>(iii)whether the qualifying savings manager, in respect of each such account, is, where appropriate, in possession of a declaration referred to in sections 848F, 848I, and 848O (inserted by the Finance Act, 2001), and is not in possession of any information which would reasonably suggest that any such declaration is incorrect,<\/p>\n<p>and<\/p>\n<p>(d)examine any notice and declaration referred to in section 848N(3) (inserted by the Finance Act, 2001).<\/p>\n<p>(3)An authorised officer may require a qualifying savings manager, or (as the case may be) the appointed person, or an employee of either such person, to produce all or any of the records relating to the management by him or her of special savings incentive accounts and furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsection (2).<\/p>\n<p>(4)An employee of a qualifying savings manager or of an appointed person who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(5)A qualifying savings manager or an appointed person who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and, if that failure continues, a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904I. Power of inspection: returns and collection of dividend withholding tax.<br \/>\n(1)In this section &#8211;<\/p>\n<p>&#8220;accountable person&#8221; means &#8211;<\/p>\n<p>(a)a company resident in the State which makes, and<\/p>\n<p>(b)an authorised withholding agent who is treated under section 172H as making,<\/p>\n<p>a relevant distribution;<\/p>\n<p>&#8220;authorised withholding agent&#8221;, &#8220;dividend withholding tax&#8221;, and &#8220;relevant distribution&#8221; have, respectively, the meanings assigned to them by section 172A;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners, authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;records&#8221; means all records which relate to compliance by an accountable person with obligations under Chapter 8A of Part 6 including all declarations (and accompanying certificates) and notifications which are made, or, as the case may be, given to an accountable person in accordance with that Chapter of that Part and Schedule 2A.<\/p>\n<p>(2)An authorised officer, having regard to Chapter 8A of Part 6, may at all reasonable times enter any premises or place of business of an accountable person for the purposes of auditing a return made by the accountable person under section 172K.<\/p>\n<p>(3)Without prejudice to the generality of subsection (2), the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the accountable person for the purpose of ensuring compliance by the accountable person with its obligations under Chapter 8A of Part 6, and<\/p>\n<p>(b)check all, or a sample of or a class of, the records in the power, possession or procurement of the accountable person to determine whether &#8211;<\/p>\n<p>(i)the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate, and<\/p>\n<p>(ii)there is information in the accountable person&#8217;s possession which can reasonably be taken to indicate that the information contained in one or more of the records is or may be incorrect.<\/p>\n<p>(4)An authorised officer may require an accountable person or an employee of the accountable person to produce records and to furnish information, explanations and particulars and to give all assistance which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3).<\/p>\n<p>(5)An authorised officer may make extracts from or copies of all or any part of the records made available to him or her or require that copies of such records be made available to him or her, in exercising or performing his or her powers or duties under this section.<\/p>\n<p>(6)An employee of an accountable person who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(7)An accountable person who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and if that failure continues a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904J.<\/p>\n<h4>Power of inspection: tax deduction from payments in respect of professional services by certain persons.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;accountable person&#8221; has the same meaning as in section 521;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of an accountable person whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,<\/p>\n<p>and<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications between an accountable person and a specified person;<\/p>\n<p>&#8220;specified person&#8221; has the same meaning as in section 520.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of an accountable person for the purpose of auditing for a year of assessment returns made by the accountable person under section 525.<\/p>\n<p>(3)Without prejudice to the generality of subsection (2), the authorised officer may &#8211;<\/p>\n<p>(a)examine the procedures put in place by the accountable person for the purpose of ensuring compliance by the accountable person with that person&#8217;s obligations under Chapter 1 of Part 18, and<\/p>\n<p>(b)examine all or a sample of the returns made by the accountable person to determine whether the procedures referred to in paragraph (a) have been observed in practice and whether they are adequate.<\/p>\n<p>(4)An authorised officer may require an accountable person or an employee of the accountable person to produce books, records or other documents and to furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit and examination under subsections (2) and (3).<\/p>\n<p>(5)An authorised officer may make extracts from or copies of all or any part of the books, records or other documents or other material made available to him or her or require that copies of books, records, or other documents be made available to him or her, in exercising or performing his or her powers or duties under this section.<\/p>\n<p>(6)An authorised officer when exercising or performing his or her powers or duties under this section shall, on request, produce his or her authorisation for the purposes of this section.<\/p>\n<p>(7)An employee of an accountable person who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section is liable to a penalty of \u20ac1,265.<\/p>\n<p>(8)An accountable person who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section is liable to a penalty of \u20ac19,045 and if that failure continues a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>904K.<\/p>\n<h4>Power of inspection: notices of attachment.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of a relevant person whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced,<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications between a qualifying lender and an individual having a qualifying mortgage loan from that qualifying lender;<\/p>\n<p>&#8220;relevant employee&#8221; means an employee of a relevant person who by virtue of his or her employment &#8211;<\/p>\n<p>(a)is in a position to produce or have produced, as appropriate, any books, records or other documents,<\/p>\n<p>(b)is in a position to furnish or have furnished, as appropriate, any information, explanations or particulars relating to any books, records or other documents, or<\/p>\n<p>(c)otherwise can give assistance for the purposes of paragraph (a) or (b),<\/p>\n<p>to an authorised officer, as may be required under subsection (3);<\/p>\n<p>&#8220;relevant person&#8221; and &#8220;return&#8221; have the same meaning as in section 1002.<\/p>\n<p>(2)An authorised officer may at all reasonable times enter any premises or place of business of a relevant person for the purpose of auditing a return.<\/p>\n<p>(3)An authorised officer may require a relevant person or a relevant employee to produce books, records or other documents and to furnish information, explanations and particulars and to give all assistance, which the authorised officer reasonably requires for the purposes of his or her audit under subsection (2).<\/p>\n<p>(4)An authorised officer may make extracts from or copies of all or any part of the books, records or other documents or other material made available to him or her or require that copies of books, records, or other documents be made available to him or her, in exercising or performing his or her powers or duties under this section.<\/p>\n<p>(5)An authorised officer when exercising or performing his or her powers or duties under this section shall, on request, produce his or her authorisation for the purposes of this section.<\/p>\n<p>(6)A relevant employee who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac1,265.<\/p>\n<p>(7)A relevant person who fails to comply with the requirements of the authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac19,045 and if that failure continues a further penalty of \u20ac2,535 for each day on which the failure continues.<\/p>\n<p>905.<\/p>\n<h4>Inspection of documents and records.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;property&#8221; means any asset relating to a tax liability;<\/p>\n<p>&#8216;records&#8217; means any document or any other written or printed material in any form, and includes any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form &#8211;<\/p>\n<p>(i)which relates to a business carried on by a person, or<\/p>\n<p>(ii)which a person is obliged by any provision relating to tax to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;<\/p>\n<p>&#8220;tax liability&#8221; means any existing liability to tax or further liability to tax which may be established by an authorised officer following the exercise or performance of his or her powers or duties under this section.<\/p>\n<p>(2)<\/p>\n<p>(a)An authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that &#8211;<\/p>\n<p>(i)any trade, profession or other activity, the profits or gains of which are chargeable to tax, is or has been carried on,<\/p>\n<p>(ii)anything is or has been done in connection with any trade, profession or other activity the profits or gains of which are chargeable to tax,<\/p>\n<p>(iii)any records relating to &#8211;<\/p>\n<p>(I)any trade, profession, other source of profits or gains or chargeable gains,<\/p>\n<p>(II)any tax liability, or<\/p>\n<p>(III)any repayments of tax in regard to any person,<\/p>\n<p>are or may be kept, or<\/p>\n<p>(iv)any property is or has been located,<\/p>\n<p>and the authorised officer may &#8211;<\/p>\n<p>(A)require any person who is on those premises or in that place, other than a person who is there to purchase goods or to receive a service, to produce any records or property,<\/p>\n<p>(B)if the authorised officer has reason to believe that any of the records or property which he or she has required to be produced to him or her under this subsection have not been produced, search on those premises or in that place for those records or property,<\/p>\n<p>(C)examine any records or property and take copies of or extracts from any records,<\/p>\n<p>(D)remove any records and retain them for a reasonable time for the purposes of their further examination or for the purposes of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings, and<\/p>\n<p>(E)examine property listed in any records.<\/p>\n<p>(b)An authorised officer may in the exercise or performance of his or her powers or duties under this section require any person whom he or she has reason to believe &#8211;<\/p>\n<p>(i)is or was carrying on any trade, profession or other activity the profits or gains of which are chargeable to tax,<\/p>\n<p>(ii)is or was liable to any tax, or<\/p>\n<p>(iii)has information relating to any tax liability,<\/p>\n<p>to give the authorised officer all reasonable assistance, including providing information and explanations or furnishing documents and making available for inspection property as required by the authorised officer in relation to any tax liability or any repayment of tax in regard to any person.<\/p>\n<p>(c)Nothing in this section shall be construed as requiring any person to disclose to an authorised officer &#8211;<\/p>\n<p>(i)information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,<\/p>\n<p>(ii)information of a confidential medical nature, or<\/p>\n<p>(iii)professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).<\/p>\n<p>(d)[deleted]<\/p>\n<p>(e)An authorised officer shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by the officer of a warrant issued under subsection (2A).<\/p>\n<p>(f)[deleted]<\/p>\n<p>(2A)<\/p>\n<p>(a)In this subsection &#8216;the Acts&#8217; has the meaning assigned to it by section 1078(1).<\/p>\n<p>(b)Without prejudice to any power conferred by subsection (2), if a Judge of the District Court is satisfied by information on oath that there are reasonable grounds for suspecting &#8211;<\/p>\n<p>(i)that a person may have failed or may fail to comply with any provision of the Acts,<\/p>\n<p>(ii)that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of any tax liability that arises or might arise from such failure), and<\/p>\n<p>(iii)that records, which are material to the proper assessment or collection of tax are likely to be kept or concealed at any premises or place,<\/p>\n<p>the Judge may issue a search warrant.<\/p>\n<p>(c)A search warrant issued under this subsection shall be expressed and shall operate to authorise an authorised officer accompanied by such other named officers of the Revenue Commissioners and such other named persons as the authorised officer considers necessary, at any time or times within one month of the date of issue of the warrant, to enter (if need be by force) the premises or other place named or specified in the warrant, to search such premises or other place, to examine anything found there, to inspect any records found there and, if there are reasonable grounds for suspecting that any records found there are material to the proper assessment or collection of tax, or that the records may be required for the purpose of any legal proceedings instituted by an officer of the Revenue Commissioners, remove such records and retain them for so long as they are reasonably required for the purpose aforesaid.<\/p>\n<p>(3)A person who does not comply with any requirement of an authorised officer in the exercise or performance of the authorised officer&#8217;s powers or duties under this section shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(4)An authorised officer when exercising or performing his or her powers or duties under this section shall on request show his or her authorisation for the purposes of this section.<\/p>\n<p>906.<\/p>\n<h4>Authorised officers and Garda S\u00edoch\u00e1na.<\/h4>\n<p>Where an authorised officer (within the meaning of section 903, 904 or 905, as the case may be) in accordance with section 903, 904 or 905 enters any premises or place, the authorised officer may be accompanied by a member or members of the Garda S\u00edoch\u00e1na, and any such member may arrest without warrant any person who obstructs or interferes with the authorised officer in the exercise or performance of his or her powers or duties under any of those sections.<\/p>\n<p>906A.<\/p>\n<h4>Information to be furnished by financial institutions.<\/h4>\n<p>(1)In this section and in sections 907, 907A and 908 &#8211;<\/p>\n<p>&#8220;the Acts&#8221; has the meaning assigned to it by section 1078(1);<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or, as the case may be, section 907, 907A or 908;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of a financial institution, or used in the transfer department of a financial institution acting as registrar of securities, whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced,<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications between a financial institution and its customers;<\/p>\n<p>&#8220;connected person&#8221; has the same meaning as in section 10; but an individual (other than in the capacity as a trustee of a settlement) shall be connected with another individual only if that other individual is the spouse or civil partner of, or a minor child or minor child of the civil partner of, the first-mentioned individual;<\/p>\n<p>&#8220;deposit&#8221; and &#8220;interest&#8221; have, respectively, the meaning assigned to them by section 256(1);<\/p>\n<p>&#8220;EEA Agreement&#8221; means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;<\/p>\n<p>&#8220;EEA state&#8221; means a state which is a contracting party to the EEA Agreement;<\/p>\n<p>&#8220;financial institution&#8221; means &#8211;<\/p>\n<p>(a)a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9, or<\/p>\n<p>(b)a person referred to in section 7(4) of the Central Bank Act 1971;<\/p>\n<p>(c)[deleted]<\/p>\n<p>&#8220;liability&#8221; in relation to a person means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;<\/p>\n<p>&#8220;taxpayer&#8221; includes any person whose identity is not known to the authorised officer and includes a group or class of persons whose individual identities are not so known to the authorised officer.<\/p>\n<p>(2)Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may, for the purpose of enquiring into a liability in relation to a person (in this section referred to as the &#8220;taxpayer&#8221;), serve on a financial institution a notice in writing requiring the financial institution, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer such books, records or other documents as are in the financial institution&#8217;s power, possession or procurement and as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to the taxpayer,<\/p>\n<p>(b)to furnish to the authorised officer, in writing or otherwise, such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,<\/p>\n<p>and which are specified in the notice.<\/p>\n<p>(3)Where, in compliance with the requirements of a notice under subsection (2), a financial institution makes available for inspection by an authorised officer, books, records or other documents, it shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form and any data equipment or any associated apparatus or material.<\/p>\n<p>(4)An authorised officer shall not serve a notice on a financial institution under subsection (2) without the consent in writing of a Revenue Commissioner and without having reasonable grounds to believe that the financial institution is likely to have information relevant to a liability in relation to the taxpayer.<\/p>\n<p>(5)Without prejudice to the generality of subsection (2), the books, records or other documents which a financial institution may be required by notice under that subsection to deliver or to make available and the information, explanations and particulars which it may likewise be required to furnish, may include books, records or other documents and information, explanations and particulars relating to a person who is connected with the taxpayer.<\/p>\n<p>(6)The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.<\/p>\n<p>(7)[deleted]<\/p>\n<p>(8)Where an authorised officer serves a notice under subsection (2), the taxpayer concerned shall be notified in writing by the authorised officer of the service of the notice and of the name of the person upon whom it was served &#8211;<\/p>\n<p>(a)in a case where the identity of the taxpayer is known to the authorised officer at the time the notice is served under subsection (2), at that time or as soon as is practicable thereafter, and<\/p>\n<p>(b)in any other case, as soon as is practicable after the time the identity of the taxpayer becomes known to the authorised officer.<\/p>\n<p>(9)Where, in compliance with a notice served under subsection (2), a financial institution makes books, records or other documents available for inspection by an authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>(10)A financial institution which fails or refuses to comply with a notice issued under subsection (2) or which fails or refuses to afford reasonable assistance to an authorised officer as required under subsection (3), shall be liable to a penalty of \u20ac19,045 and, if the failure or refusal to comply with such notice continues after the expiry of the period specified in the notice served under subsection (2), a further penalty of \u20ac2,535 for each day on which the failure or refusal continues.<\/p>\n<p>907.<\/p>\n<h4>Application to Appeal Commissioners: information from financial institutions.<\/h4>\n<p>(1)In this section &#8216;a taxpayer&#8217; means any person including &#8211;<\/p>\n<p>(a)a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known, and<\/p>\n<p>(b)a person by or in respect of whom a declaration has been made under section 263(1) declaring that the person is beneficially entitled to all or part of the interest in relation to a deposit.<\/p>\n<p>(2)An authorised officer may, subject to this section, make an application to the Appeal Commissioners for their consent, under subsection (5), to the service by him or her of a notice on a financial institution requiring the financial institution to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents as are in the financial institution&#8217;s power, possession or procurement as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to a taxpayer,<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,<\/p>\n<p>and which are specified in the application.<\/p>\n<p>(3)An authorised officer shall not make an application under subsection (2) without the consent in writing of a Revenue Commissioner, and without being satisfied &#8211;<\/p>\n<p>(a)that there are reasonable grounds for suspecting that the taxpayer, or where the taxpayer is a group or class of persons, all or any one of those persons, may have failed or may fail to comply with any provision of the Acts,<\/p>\n<p>(b)that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability in relation to all or any one of those persons, that arises or might arise from such failure), and<\/p>\n<p>(c)that the information &#8211;<\/p>\n<p>(i)which is likely to be contained in the books, records or other documents to which the application relates, or<\/p>\n<p>(ii)which is likely to arise from the information, explanations and particulars to which the application relates,<\/p>\n<p>is relevant to the proper assessment or collection of tax.<\/p>\n<p>(4)Without prejudice to the generality of subsection (2), the authorised officer may make an application under that subsection to the Appeal Commissioners for their consent, under subsection (5), to the service by him or her of a notice on a financial institution in respect of the matters referred to in paragraphs (a) and (b) of subsection (2) in so far as they relate to a person who is connected with the taxpayer.<\/p>\n<p>(5)Where the Appeal Commissioners determine that in all the circumstances there are reasonable grounds for the application being made, they may give their consent to the service by the authorised officer concerned of a notice on the financial institution, requiring the financial institution &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents, and<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars,<\/p>\n<p>of the kind referred to in subsection (2) as may, with the Appeal Commissioners&#8217; consent, be specified in the notice.<\/p>\n<p>(6)The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.<\/p>\n<p>(7)Where the Appeal Commissioners have given their consent in accordance with this section, the authorised officer shall, as soon as practicable, but not later than 14 days from the time that such consent was given, serve a notice on the financial institution concerned and stating that &#8211;<\/p>\n<p>(a)such consent has been given, and<\/p>\n<p>(b)the financial institution should, within a period of 30 days from the date of the service of the notice, comply with the requirements specified in the notice.<\/p>\n<p>(7A)Where in compliance with the requirements of a notice served under subsection (7), a financial institution makes available for inspection by an authorised officer, books, records or other documents, the financial institution shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.<\/p>\n<p>(7B)Where in compliance with the requirements of a notice served under subsection (7), a financial institution makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>(8)<\/p>\n<p>(a)Subject to paragraph (b), an application by an authorised officer under subsection (2) shall, with any necessary modifications, be heard by the Appeal Commissioners as if it were an appeal against an assessment to income tax.<\/p>\n<p>(b)Notwithstanding section 933(4), a determination by the Appeal Commissioners under this section shall be final and conclusive.<\/p>\n<p>(9)A financial institution which fails to comply with a notice served on the financial institution by an authorised officer in accordance with this section shall be liable to a penalty of \u20ac19,045 and, if the failure continues after the expiry of the period specified in subsection (7)(b), a further penalty of \u20ac2,535 for each day on which the failure so continues.<\/p>\n<p>907A.<\/p>\n<h4>Application to Appeal Commissioners: information from third party.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;taxpayer&#8217; means a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known;<\/p>\n<p>&#8216;third party&#8217; means a person whose identity has been furnished to an authorised officer by a financial institution in compliance with a notice issued under section 907 or an order made under section 908.<\/p>\n<p>(2)An authorised officer may, subject to this section, make application to the Appeal Commissioners for consent, to serve a notice on a third party, requiring the third party &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents as are in the third party&#8217;s power, possession or procurement as contain, or may (in the authorised officer&#8217;s reasonable opinion) contain information relevant to a liability in relation to a taxpayer, or<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require as being relevant to any such liability,<\/p>\n<p>as may be specified in the application.<\/p>\n<p>(3)An authorised officer shall not make application under subsection (2) without the consent in writing of a Revenue Commissioner, and without being satisfied &#8211;<\/p>\n<p>(a)that there are reasonable grounds for suspecting that the taxpayer, or as the case may be, all or any of the taxpayers, may have failed or may fail to comply with any provision of the Acts,<\/p>\n<p>(b)that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax, and<\/p>\n<p>(c)that the information &#8211;<\/p>\n<p>(i)which is likely to be contained in the books, records or other documents, or<\/p>\n<p>(ii)which is likely to arise from the information, explanations and particulars, to which the application relates, is relevant to the proper assessment or collection of tax.<\/p>\n<p>(4)Without prejudice to the generality of subsection (2), the authorised officer may make application to the Appeal Commissioners, for consent to serve a notice on a third party, in relation to books, records or other documents and information, explanations and particulars relating to a person who is connected with the taxpayer.<\/p>\n<p>(5)Where the Appeal Commissioners determine that in all the circumstances there are reasonable grounds for making the application, they may give their consent to the authorised officer serving a notice on the third party, requiring the third party &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents, and<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars, as may, with the Appeal Commissioners&#8217; consent, be specified in the notice.<\/p>\n<p>(6)The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.<\/p>\n<p>(7)Nothing in this section shall be construed as requiring any person to disclose to an authorised officer &#8211;<\/p>\n<p>(a)information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,<\/p>\n<p>(b)information of a confidential medical nature, or<\/p>\n<p>(c)professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).<\/p>\n<p>(8)Where the Appeal Commissioners have given their consent in accordance with this section, the authorised officer shall, as soon as practicable, but not later than 14 days from the time that such consent was made, serve a notice on the third party concerned and stating that &#8211;<\/p>\n<p>(a)such consent has been given, and<\/p>\n<p>(b)the third party should, within a period of 30 days, comply with the requirements as specified in the notice.<\/p>\n<p>(9)<\/p>\n<p>(a)Subject to paragraph (b) an application by an authorised officer under subsection (2) shall with any necessary modifications be heard by the Appeal Commissioners as if it were an appeal against an assessment to income tax.<\/p>\n<p>(b)Notwithstanding section 933(4), a determination by the Appeal Commissioners under this section shall be final and conclusive.<\/p>\n<p>(10)A third party which fails to comply with a notice served on the third party by an authorised officer in accordance with this section shall be liable to a penalty of \u20ac19,045 and, if the failure continues after the expiry of the period specified in subsection (8)(b), a further penalty of \u20ac2,535 for each day on which the failure so continues.<\/p>\n<p>908.<\/p>\n<h4>Application to High Court seeking order requiring information: financial institutions.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;judge&#8217; means a judge of the High Court;<\/p>\n<p>&#8216;a taxpayer&#8217; means any person including &#8211;<\/p>\n<p>(a)a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known, and<\/p>\n<p>(b)a person by or in respect of whom a declaration has been made under section 263(1) declaring that the person is beneficially entitled to all or part of the interest in relation to a deposit.<\/p>\n<p>(2)An authorised officer may, subject to this section, make an application to a judge for an order requiring a financial institution, to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents as are in the financial institution&#8217;s power, possession or procurement as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain information relevant to a liability in relation to a taxpayer,<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,<\/p>\n<p>and which are specified in the application.<\/p>\n<p>(2A)In making an application under subsection (2), an authorised officer may request the judge to provide that any order made under subsection (5) shall be subject to a condition that, save for the purposes of complying with the order, the existence of or any details of the order shall not be disclosed (whether directly or indirectly) to any person.<\/p>\n<p>(3)An authorised officer shall not make application under subsection (2), whether or not it includes a request to be made under subsection (2A), without the consent in writing of a Revenue Commissioner, and without being satisfied &#8211;<\/p>\n<p>(a)that there are reasonable grounds for suspecting that the taxpayer, or, where the taxpayer is a group or class of persons, all or any one of those persons, may have failed or may fail to comply with any provision of the Acts,<\/p>\n<p>(b)that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability in relation to all or any one of them, that arises or might arise from such failure),<\/p>\n<p>(ba)that, in a case where the application includes a request made under subsection (2A), there are reasonable grounds for suspecting that a disclosure, referred to in subsection (2A) is likely to lead to serious prejudice to the proper assessment or collection of tax, and<\/p>\n<p>(c)that the information &#8211;<\/p>\n<p>(i)which is likely to be contained in the books, records or other documents to which the application relates, or<\/p>\n<p>(ii)which is likely to arise from the information, explanations and particulars to which the application relates,<\/p>\n<p>is relevant to the proper assessment or collection of tax.<\/p>\n<p>(4)Without prejudice to the generality of subsection (2), the authorised officer may make an application under that subsection to the judge for an order in respect of the matters referred to in paragraphs (a) and (b) of that subsection in so far as they relate to a person who is connected with the taxpayer.<\/p>\n<p>(5)Where the judge, to whom an application is made under subsection (2), is satisfied that there are reasonable grounds for the application being made, the judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the financial institution &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents, and<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars,<\/p>\n<p>as may be specified in the order.<\/p>\n<p>(6)The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.<\/p>\n<p>(6A)Where in compliance with an order made under subsection (5), a financial institution makes available for inspection by an authorised officer, books, records or other documents, the financial institution shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.<\/p>\n<p>(6B)Where in compliance with an order made under subsection (5), a financial institution makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>(7)Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.<\/p>\n<p>(8)Where a judge makes an order under this section, he or she may also, on the application of the authorised officer concerned, make a further order prohibiting, for such period as the judge may consider proper and specify in the order, any transfer of, or any dealing with, without the consent of the judge, any assets or moneys of the person to whom the order relates that are in the custody of the financial institution at the time the order is made.<\/p>\n<p>(9)<\/p>\n<p>(a)Where &#8211;<\/p>\n<p>(i)a copy of any affidavit and exhibits grounding an application under subsection (2) or (8) and any order made under subsection (5) or (8) are to be made available to the taxpayer, or the taxpayer&#8217;s solicitor or to the financial institution or the financial institution&#8217;s solicitor, as the case may be, and<\/p>\n<p>(ii)the judge is satisfied on the hearing of the application that there are reasonable grounds in the public interest that such copy of an affidavit, exhibits or order, as the case may be, should not include the name or address of the authorised officer,<\/p>\n<p>such copy, or copies or order shall not include the name or address of the authorised officer.<\/p>\n<p>(b)Where, on any application to the judge to vary or discharge an order made under this section, it is desired to cross-examine the deponent of any affidavit filed by or on behalf of the authorised officer and the judge is satisfied that there are reasonable grounds in the public interest to so order, the judge shall order either or both of the following &#8211;<\/p>\n<p>(i)that the name and address of the authorised officer shall not be disclosed in court, and<\/p>\n<p>(ii)that such cross-examination shall only take place in the sight and hearing of the judge and in the hearing only of all other persons present at such cross-examination.<\/p>\n<p>908A.<\/p>\n<h4>Revenue offence: power to obtain information from financial institutions.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means the Waiver of Certain Tax, Interest and Penalties Act, 1993, together with the meaning assigned to it by section 1078(1) and;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of a financial institution, or used in the transfer department of a financial institution acting as registrar of securities, whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form, and<\/p>\n<p>(b)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process;<\/p>\n<p>&#8220;EEA Agreement&#8221; means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;<\/p>\n<p>&#8220;EEA state&#8221; means a state which is a contracting party to the EEA Agreement;<\/p>\n<p>&#8220;financial institution&#8221; means &#8211;<\/p>\n<p>(a)a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9, or<\/p>\n<p>(b)a person referred to in section 7(4) of the Central Bank Act 1971;<\/p>\n<p>(c)[deleted]<\/p>\n<p>&#8220;judge&#8221; means a judge of the Circuit Court or of the District Court;<\/p>\n<p>&#8220;liability&#8221; in relation to a person means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;<\/p>\n<p>&#8220;offence&#8221; means an offence falling within any provision of the Acts;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>(2)<\/p>\n<p>(a)In this subsection &#8220;documentation&#8221; includes information kept on microfilm, magnetic tape or in any non-legible form (by use of electronics or otherwise) which is capable of being reproduced in a permanent legible form.<\/p>\n<p>(b)If, on application made by an authorised officer, with the consent in writing of a Revenue Commissioner, a judge is satisfied, on information given on oath by the authorised officer, that there are reasonable grounds for suspecting &#8211;<\/p>\n<p>(i)that an offence, which would result (or but for its detection would have resulted) in serious prejudice to the proper assessment or collection of tax, is being, has been, or is about to be committed (having regard to the amount of a liability in relation to any person which might be, or might have been, evaded but for the detection of the relevant facts), and<\/p>\n<p>(ii)that there is material in the possession of a financial institution specified in the application which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the relevant facts,<\/p>\n<p>the judge may make an order authorising the authorised officer to inspect and take copies of any entries in the books, records or other documents of the financial institution, and any documentation associated with or relating to an entry in such books, records or other documents, for the purposes of investigation of the relevant facts.<\/p>\n<p>(3)An offence the commission of which, if considered alone, would not be regarded as resulting in serious prejudice to the proper assessment or collection of tax for the purposes of this section may nevertheless be so regarded if there are reasonable grounds for suspecting that the commission of the offence forms part of a course of conduct which is, or but for its detection would be, likely to result in serious prejudice to the proper assessment or collection of tax.<\/p>\n<p>(4)Subject to subsection (5), a copy of any entry in books, records or other documents of a financial institution shall in all legal proceedings be received as prima facie evidence of such an entry, and of the matters, transactions, and accounts therein recorded.<\/p>\n<p>(5)A copy of an entry in the books, records or other documents of a financial institution shall not be received in evidence in legal proceedings unless it is further proved that &#8211;<\/p>\n<p>(a)in the case where the copy sought to be received in evidence has been reproduced in a legible form directly by either mechanical or electronic means, or both such means, from a financial institution&#8217;s books, records or other documents maintained in a non-legible form, it has been so reproduced;<\/p>\n<p>(b)in the case where the copy sought to be received in evidence has been made (either directly or indirectly) from a copy to which paragraph (a) would apply &#8211;<\/p>\n<p>(i)the copy sought to be so received has been examined with a copy so reproduced and is a correct copy, and<\/p>\n<p>(ii)the copy so reproduced is a copy to which paragraph (a) would apply if it were sought to have it received in evidence,<\/p>\n<p>and<\/p>\n<p>(c)in any other case, the copy has been examined with the original entry and is correct.<\/p>\n<p>(6)Proof of the matters to which subsection (5) relates shall be given &#8211;<\/p>\n<p>(a)in respect of paragraph (a) or (b)(ii) of that subsection, by some person who has been in charge of the reproduction concerned, and<\/p>\n<p>(b)in respect of paragraph (b)(i) of that subsection, by some person who has examined the copy with the reproduction concerned, and<\/p>\n<p>(c)in respect of paragraph (c) of that subsection, by some person who has examined the copy with the original entry concerned,<\/p>\n<p>and may be given either orally or by an affidavit sworn before any commissioner or person authorised to take affidavits.<\/p>\n<p>908B.<\/p>\n<h4>Application to High Court seeking order requiring information: associated institutions.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;the Acts&#8221; has the meaning assigned to it by section 1078(1);<\/p>\n<p>&#8220;associated institution&#8221;, in relation to a financial institution, means a person that &#8211;<\/p>\n<p>(a)is controlled by the financial institution (within the meaning of section 432), and<\/p>\n<p>(b)is not resident in the State;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8220;books, records or other documents&#8221; includes &#8211;<\/p>\n<p>(a)any records used in the business of an associated institution, or used in the transfer department of an associated institution acting as registrar of securities, whether &#8211;<\/p>\n<p>(i)comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or<\/p>\n<p>(ii)kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,<\/p>\n<p>(b)every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced,<\/p>\n<p>(c)documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process, and<\/p>\n<p>(d)correspondence and records of other communications between an associated institution and its customers;<\/p>\n<p>&#8220;EEA Agreement&#8221; means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;<\/p>\n<p>&#8220;EEA state&#8221; means a state which is a contracting party to the EEA Agreement;<\/p>\n<p>&#8220;financial institution&#8221; means &#8211;<\/p>\n<p>(a)a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9, or<\/p>\n<p>(b)a person referred to in section 7(4) of the Central Bank Act 1971;<\/p>\n<p>(c)[deleted]<\/p>\n<p>&#8220;judge&#8221; means a judge of the High Court;<\/p>\n<p>&#8220;liability&#8221; in relation to a person means any liability in relation to tax which the person is or may be, or may have been, subject, or the amount of such liability;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;<\/p>\n<p>&#8220;a taxpayer&#8221; means any person including a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known.<\/p>\n<p>(2)An authorised officer may, subject to this section, make an application to a judge for an order requiring a financial institution to do either or both of the following, namely &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents as are in the power, possession or procurement of an associated institution, in relation to the financial institution, as contain, or may (in the authorised officer&#8217;s opinion formed on reasonable grounds) contain information relevant to a liability in relation to a taxpayer, or<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars held by, or available from, the financial institution or an associated institution, in relation to the financial institution, as the authorised officer may reasonably require, being information, explanations or particulars that are relevant to any such liability,<\/p>\n<p>and which are specified in the application.<\/p>\n<p>(3)An authorised officer shall not make an application under subsection (2) without the consent in writing of a Revenue Commissioner, and without being satisfied &#8211;<\/p>\n<p>(a)that there are reasonable grounds for suspecting that the taxpayer, or where the taxpayer is a group or class of persons, all or any one of those persons, may have failed or may fail to comply with any provision of the Acts,<\/p>\n<p>(b)that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability, in relation to all or any one of them, that arises or might arise from such failure), and<\/p>\n<p>(c)that the information &#8211;<\/p>\n<p>(i)which is likely to be contained in the books, records or other documents to which the application relates, or<\/p>\n<p>(ii)which is likely to arise from the information, explanations and particulars to which the application relates,<\/p>\n<p>is relevant to the proper assessment or collection of tax.<\/p>\n<p>(4)Where the judge, to whom an application is made under subsection (2), is satisfied that there are reasonable grounds for the application being made, then the judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the financial institution &#8211;<\/p>\n<p>(a)to make available for inspection by the authorised officer, such books, records or other documents, and<\/p>\n<p>(b)to furnish to the authorised officer such information, explanations and particulars,<\/p>\n<p>as may be specified in the order.<\/p>\n<p>(5)The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.<\/p>\n<p>(6)Where in compliance with an order made under subsection (4) a financial institution makes available for inspection by an authorised officer, books, records or other documents, then the financial institution shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.<\/p>\n<p>(7)Where in compliance with an order made under subsection (4) a financial institution makes books, records or other documents available for inspection by the authorised officer, then the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.<\/p>\n<p>(8)Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.<\/p>\n<p>908C.<\/p>\n<h4>Search warrants.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;the Acts&#8217; means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);<\/p>\n<p>&#8216;authorised officer&#8217; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8216;commission&#8217;, in relation to an offence, includes an attempt to commit the offence;<\/p>\n<p>&#8216;computer&#8217; includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;<\/p>\n<p>&#8216;computer at the place which is being searched&#8217;, includes any other computer, whether at that place or at any other place, which is lawfully accessible by means of that computer;<\/p>\n<p>&#8216;information in non-legible form&#8217; means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;<\/p>\n<p>&#8216;material&#8217; means any books, documents, records or other things (including a computer);<\/p>\n<p>&#8216;offence&#8217; means an offence under the Acts;<\/p>\n<p>&#8216;place&#8217; includes any building (or part of a building), dwelling, vehicle, vessel, aircraft or hovercraft and any other place whatsoever;<\/p>\n<p>&#8216;record&#8217; includes any information in non-legible form which is capable of being reproduced in a permanently legible form.<\/p>\n<p>(2)If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting &#8211;<\/p>\n<p>(a)that an offence is being, has been or is about to be committed, and<\/p>\n<p>(b)<\/p>\n<p>(i)that material which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or<\/p>\n<p>(ii)that evidence of, or relating to the commission of, the offence,<\/p>\n<p>is to be found in any place,<\/p>\n<p>the judge may issue a warrant for the search of that place, and of any thing and any persons, found there.<\/p>\n<p>(3)A warrant issued under this section shall be expressed and shall operate to authorise the authorised officer, accompanied by such other named officers of the Revenue Commissioners and such other named persons as the authorised officer considers necessary &#8211;<\/p>\n<p>(a)to enter, at any time or times within one month from the date of issuing of the warrant (if necessary by the use of reasonable force), the place named in the warrant,<\/p>\n<p>(b)to search, or cause to be searched, that place and any thing and any persons, found there, but no person shall be searched except by a person of the same sex unless express or implied consent is given,<\/p>\n<p>(c)to require any person found there &#8211;<\/p>\n<p>(i)to give his or her name, home address and occupation to the authorised officer, and<\/p>\n<p>(ii)to produce to the authorised officer any material which is in the custody or possession of that person,<\/p>\n<p>(d)to examine, seize and retain (or cause to be examined, seized and retained) any material found there, or in the possession of a person present there at the time of the search, which the authorised officer reasonably believes &#8211;<\/p>\n<p>(i)is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or<\/p>\n<p>(ii)to be evidence of, or relating to the commission of, the offence, and<\/p>\n<p>(e)to take any other steps which may appear to the authorised officer to be necessary for preserving any such material and preventing interference with it.<\/p>\n<p>(4)The authority conferred by subsection (3)(d) to seize and retain (or to cause to be seized and retained) any material includes &#8211;<\/p>\n<p>(a)in the case of books, documents or records, authority to make and retain a copy of the books, documents or records, and<\/p>\n<p>(b)where necessary, authority to seize and, for as long as necessary, retain, any computer or other storage medium in which records are kept and to copy such records.<\/p>\n<p>(5)An authorised officer acting under the authority of a warrant issued under this section may &#8211;<\/p>\n<p>(a)operate any computer at the place which is being searched or cause any such computer to be operated by a person accompanying the authorised officer, and<\/p>\n<p>(b)require any person at that place who appears to the authorised officer to be in a position to facilitate access to the information held in any such computer or which can be accessed by the use of that computer\u2014<\/p>\n<p>(i)to give to the authorised officer any password necessary to operate it,<\/p>\n<p>(ii)otherwise to enable the authorised officer to examine the information accessible by the computer in a form in which the information is visible and legible, or<\/p>\n<p>(iii)to produce the information in a form in which it can be removed and in which it is, or can be made, visible and legible.<\/p>\n<p>(6)A person who &#8211;<\/p>\n<p>(a)obstructs or attempts to obstruct the exercise of a right of entry and search conferred by virtue of a warrant issued under this section,<\/p>\n<p>(b)obstructs the exercise of a right so conferred to examine, seize and retain material,<\/p>\n<p>(c)fails to comply with a requirement under subsection (3)(c) or gives to the authorised officer a name, address or occupation that is false or misleading, or<\/p>\n<p>(d)fails to comply with a requirement under subsection (5)(b),<\/p>\n<p>is guilty of an offence and is liable on summary conviction to a fine not exceeding \u20ac5,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.<\/p>\n<p>(7)Where an authorised officer enters, or attempts to enter, any place in the execution of a warrant issued under subsection (2), the authorised officer may be accompanied by a member or members of the Garda S\u00edoch\u00e1na, and any such member may arrest without warrant any person who is committing an offence under subsection (6) or whom the member suspects, with reasonable cause, of having done so.<\/p>\n<p>(8)Any material which is seized under subsection (3) which is required for the purposes of any legal proceedings by an officer of the Revenue Commissioners or for the purpose of any criminal proceedings, may be retained for so long as it is reasonably required for the purposes aforesaid.<\/p>\n<p>908D.<\/p>\n<h4>Order to produce evidential material.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;the Acts&#8217; means the Waiver of Certain Tax, Interest and Penalties Act 1993 together with the meaning assigned to it in section 1078(1);<\/p>\n<p>&#8216;authorised officer&#8217; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8216;commission&#8217;, in relation to an offence, includes an attempt to commit the offence;<\/p>\n<p>&#8216;computer&#8217; includes any electronic device capable of performing logical or arithmetical operations on data in accordance with a set of instructions;<\/p>\n<p>&#8216;information in non-legible form&#8217; means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;<\/p>\n<p>&#8216;material&#8217; means any books, documents, records or other things (including a computer);<\/p>\n<p>&#8216;offence&#8217; means an offence under the Acts;<\/p>\n<p>&#8216;record&#8217; includes any information in non-legible form which is capable of being reproduced in a permanently legible form.<\/p>\n<p>(2)If a judge of the District Court is satisfied by information given on oath by an authorised officer that there are reasonable grounds for suspecting &#8211;<\/p>\n<p>(a)that an offence is being, has been or is about to be committed, and<\/p>\n<p>(b)that material &#8211;<\/p>\n<p>(i)which is likely to be of value (whether by itself or together with other information) to the investigation of the offence, or<\/p>\n<p>(ii)which constitutes evidence of, or relating to the commission of, the offence,<\/p>\n<p>is in the possession or control of a person specified in the application,<\/p>\n<p>the judge may order that the person shall &#8211;<\/p>\n<p>(I)produce the material to the authorised officer for the authorised officer to take away, or<\/p>\n<p>(II)give the authorised officer access to it,<\/p>\n<p>either immediately or within such period as the order may specify.<\/p>\n<p>(3)Where the material consists of or includes records contained in a computer, the order shall have effect as an order to produce the records, or to give access to them, in a form in which they are visible and legible and in which they can be taken away.<\/p>\n<p>(4)An order under this section &#8211;<\/p>\n<p>(a)in so far as it may empower an authorised officer to take away books, documents or records, or to be given access to them, shall also have effect as an order empowering the authorised officer to take away a copy of the books, documents or, as the case may be, records (and for that purpose the authorised officer may, if necessary, make a copy of them),<\/p>\n<p>(b)shall not confer any right to production of, or access to, any document subject to legal privilege, and<\/p>\n<p>(c)shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.<\/p>\n<p>(5)Any material taken away by an authorised officer under this section may be retained by the authorised officer for use as evidence in any criminal proceedings.<\/p>\n<p>(6)<\/p>\n<p>(a)Information contained in books, documents or records which were produced to an authorised officer, or to which an authorised officer was given access, in accordance with an order under this section, shall be admissible in any criminal proceedings as evidence of any fact therein of which direct oral evidence would be admissible unless the information &#8211;<\/p>\n<p>(i)is privileged from disclosure in such proceedings,<\/p>\n<p>(ii)was supplied by a person who would not be compellable to give evidence at the instance of the prosecution,<\/p>\n<p>(iii)was compiled for the purposes of, or in contemplation of, any &#8211;<\/p>\n<p>(I)criminal investigation,<\/p>\n<p>(II)investigation or inquiry carried out pursuant to or under any enactment,<\/p>\n<p>(III)civil or criminal proceedings, or<\/p>\n<p>(IV)proceedings of a disciplinary nature,<\/p>\n<p>or unless the requirements of the provisions mentioned in paragraph (b) are not complied with.<\/p>\n<p>(b)References in sections 7 (notice of documentary evidence to be served on accused), 8 (admission and weight of documentary evidence) and 9 (admissibility of evidence as to credibility of supplier of information) of the Criminal Evidence Act 1992 to a document or information contained in it shall be construed as including references to books, documents and records mentioned in paragraph (a) and the information contained in them, and those provisions shall have effect accordingly with any necessary modifications.<\/p>\n<p>(7)A judge of the District Court may, on the application of an authorised officer, or of any person to whom an order under this section relates, vary or discharge the order.<\/p>\n<p>(8)A person who without reasonable excuse fails or refuses to comply with an order under this section is guilty of an offence and liable on summary conviction to a fine not exceeding \u20ac5,000 or imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.<\/p>\n<p>908E.<\/p>\n<h4>Order to produce documents or provide information.<\/h4>\n<p>&nbsp;<\/p>\n<p>(1)In this section and in section 908F &#8211;<\/p>\n<p>&#8216;authorised officer&#8217; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8216;relevant offence&#8217; means &#8211;<\/p>\n<p>(a)an offence under section 14 of the Customs Act 2015,<\/p>\n<p>(b)an offence under section 139(5) of the Finance Act 1992,<\/p>\n<p>(c)an offence under section 1056, 1078 or 1078A,<\/p>\n<p>(d)an offence under subsection (1A), (1B) or (3) of section 102 of the Finance Act 1999,<\/p>\n<p>(e)an offence under section 119 of the Finance Act 2001,<\/p>\n<p>(f)an offence under section 79 of the Finance Act 2003,<\/p>\n<p>(g)an offence under section 78 of the Finance Act 2005.<\/p>\n<p>(2)For the purposes of the investigation of a relevant offence, an authorised officer may apply to a judge of the District Court for an order under this section in relation to &#8211;<\/p>\n<p>(a)the making available by a person of any particular documents or documents of a particular description, or<\/p>\n<p>(b)the provision by a person of particular information by answering questions or making a statement containing the information,<\/p>\n<p>or both.<\/p>\n<p>(3)On an application under subsection (2), a judge of the District Court, if satisfied by information on oath of the authorised officer making the application that &#8211;<\/p>\n<p>(a)there are reasonable grounds for suspecting that a person has possession or control of particular documents or documents of a particular description,<\/p>\n<p>(b)there are reasonable grounds for believing that the documents are relevant to the investigation of the relevant offence concerned,<\/p>\n<p>(c)there are reasonable grounds for suspecting that the documents (or some of them) may constitute evidence of or relating to the commission of that relevant offence, and<\/p>\n<p>(d)there are reasonable grounds for believing that the documents should be produced or that access to them should be given, having regard to the benefit likely to accrue to the investigation and any other relevant circumstances,<\/p>\n<p>may order the person to &#8211;<\/p>\n<p>(i)produce the documents to an authorised officer to take away and, if the judge considers it appropriate, to identify and categorise the documents to be so produced in the particular manner (if any) sought in the application or in such other manner as the judge may direct and to produce the documents in that manner, or<\/p>\n<p>(ii)give such an officer access to them,<\/p>\n<p>either immediately or within such period as the order may specify.<\/p>\n<p>(4)On an application under subsection (2), a judge of the District Court, if satisfied by information on oath of the authorised officer making the application that &#8211;<\/p>\n<p>(a)there are reasonable grounds for suspecting that a person has information which he or she has failed or refused without reasonable excuse to give to the authorised officer having been requested to do so,<\/p>\n<p>(b)there are reasonable grounds for believing that the information is relevant to the investigation of the relevant offence concerned,<\/p>\n<p>(c)there are reasonable grounds for suspecting that the information (or some of it) may constitute evidence of or relating to the commission of that relevant offence, and<\/p>\n<p>(d)there are reasonable grounds for believing that the information should be provided, having regard to the benefit likely to accrue to the investigation and any other relevant circumstances,<\/p>\n<p>may, subject to subsection (5), order the person to &#8211;<\/p>\n<p>(i)provide the information to an authorised officer by answering the questions specified in the application or making a statement setting out the answers to those questions or both, and<\/p>\n<p>(ii)make a declaration of the truth of the answers to such questions,<\/p>\n<p>either immediately or within such period as the order may specify.<\/p>\n<p>(5)The references in subsections (2)(b) and (4) to information that may be the subject of an order under this section are references to information that the person concerned has obtained in the ordinary course of business.<\/p>\n<p>(6)An order under this section relating to documents in any place may, on the application of the authorised officer concerned under subsection (2), require any person, being a person who appears to the judge of the District Court to be entitled to grant entry to the place, to allow an authorised officer to enter it so as to obtain access to the documents.<\/p>\n<p>(7)Where the documents concerned are not in legible form, an order under this section shall have effect as an order &#8211;<\/p>\n<p>(a)to give to an authorised officer any password necessary to make the documents legible and comprehensible,<\/p>\n<p>(b)otherwise to enable the authorised officer to examine the documents in a form in which they are legible and comprehensible, or<\/p>\n<p>(c)to produce the documents to the authorised officer in a form in which they can be removed and in which they are, or can be made, legible and comprehensible.<\/p>\n<p>(8)An order under this section &#8211;<\/p>\n<p>(a)in so far as it may empower an authorised officer to take away a document, or to be given access to it, shall also have effect as an order empowering the officer to make a copy of the document and to take the copy away,<\/p>\n<p>(b)shall not confer any right to production of, or access to, any document subject to legal professional privilege, and<\/p>\n<p>(c)shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.<\/p>\n<p>(9)<\/p>\n<p>(a)Where a document is, or may be, taken away by an authorised officer pursuant to an order under this section, any person to whom the order relates, or who is affected by the order, may request the authorised officer to permit the person to retain the document, or to have it returned to the person, while the officer takes or retains a copy of it.<\/p>\n<p>(b)The authorised officer concerned may accede to a request under paragraph (a) but only if he or she is satisfied that &#8211;<\/p>\n<p>(i)the document is required by the person for the purposes of his or her business or for some other legitimate purpose, and<\/p>\n<p>(ii)the person undertakes in writing &#8211;<\/p>\n<p>(I)to keep the document safely and securely, and<\/p>\n<p>(II)when requested by the authorised officer to do so, to furnish it to the authorised officer in connection with any criminal proceedings for which it is required.<\/p>\n<p>(c)A failure or refusal by a person to comply with an undertaking given by him or her under paragraph (b)(ii) shall not prejudice the admissibility in evidence in any criminal proceedings of a copy of the document concerned.<\/p>\n<p>(10)Any documents taken away by an authorised officer pursuant to an order under this section may be retained by the officer for use as evidence in any criminal proceedings.<\/p>\n<p>(11)A statement or admission made by a person pursuant to an order under this section shall not be admissible as evidence in proceedings brought against the person for an offence (other than an offence under subsection (16), (17) or (18)).<\/p>\n<p>(12)<\/p>\n<p>(a)An order under this section providing that documents be produced, or that access to them be given, by a person may, if the judge of the District Court considers it appropriate to do so, require the person to furnish a certificate to an authorised officer affirming &#8211;<\/p>\n<p>(i)the authenticity of the documents, and<\/p>\n<p>(ii)in the case of documents in non-legible form that are reproduced in legible form, the system and manner of that reproduction,<\/p>\n<p>either when the documents are produced, or access to them is given, or at such time thereafter as may be specified in the order.<\/p>\n<p>(b)The Revenue Commissioners may make regulations for the purposes of this subsection specifying the manner in which documents of different types or classes, or copies of them, may be authenticated.<\/p>\n<p>(13)Where a person who produces documents pursuant to an order under this section claims a lien on those documents or some of them, the production shall be without prejudice to the lien.<\/p>\n<p>(14)A judge of the District Court may, on the application of any person to whom an order under this section relates or an authorised officer, vary or discharge the order.<\/p>\n<p>(15)A judge of the District Court may, on the application of any person who is affected by an order under this section whose request for the return of documents under subsection (9) has not been acceded to, make an order regarding the return of the documents concerned to that person if the judge considers it appropriate to do so subject to such conditions (if any) as the judge may direct.<\/p>\n<p>(16)A person who without reasonable excuse fails or refuses to comply with an order under this section shall be guilty of an offence and shall be liable &#8211;<\/p>\n<p>(a)on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or<\/p>\n<p>(b)on conviction on indictment, to a fine or imprisonment for a term not exceeding 2 years or both.<\/p>\n<p>(17)A person who, in purported compliance with an order under this section provides information or makes a statement which is false or misleading in a material particular knowing it to be so false or misleading, or being reckless as to whether it is so, shall be guilty of an offence and shall be liable &#8211;<\/p>\n<p>(a)on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or<\/p>\n<p>(b)on conviction on indictment, to a fine or imprisonment for a term not exceeding 2 years or both.<\/p>\n<p>(18)A person who without reasonable excuse fails or refuses to comply with an undertaking given by him or her under subsection (9)(b)(ii) shall be guilty of an offence and shall be liable on summary conviction to a class A fine or imprisonment for a term not exceeding 12 months or both.<\/p>\n<p>(19)An application for an order under subsection (2) shall be made to a judge of the District Court who is assigned to the district court district in which the documents sought are located or the person from whom the documents or information are sought ordinarily resides or carries on any profession, business or occupation or, if that person is a company (within the meaning of the Companies Acts), the district court district in which the registered office of the company is situated or the company carries on any business.<\/p>\n<p>(20)Nothing in this section shall affect the operation of a provision in any other enactment under which a court may order a person to produce any documents to a person in connection with the investigation of an offence.<\/p>\n<p>908F.<\/p>\n<h4>Privileged legal material.<\/h4>\n<p>(1)In this section &#8216;privileged legal material&#8217; means a document which, in the opinion of the court concerned, a person is entitled to refuse to produce or to give access to it on the grounds of legal professional privilege.<\/p>\n<p>(2)If a person refuses to produce a document or give access to it pursuant to an order of a judge of the District Court under section 908E on the grounds that the document is privileged legal material, an authorised officer may apply to a judge of that Court for a determination as to whether the document is privileged legal material.<\/p>\n<p>(3)A person who refuses to produce a document or give access to it pursuant to an order of a judge of the District Court under section 908E on the grounds that the document is privileged legal material may apply to a judge of the District Court for a determination as to whether the document is privileged legal material.<\/p>\n<p>(4)A person who refuses to produce a document or give access to it pursuant to an order of a judge of the District Court under section 908E on the grounds that the document is privileged legal material shall preserve the document and keep it in a safe and secure place pending the determination of an application under subsection (2) or (3) and shall, if it is so determined not to be privileged legal material, produce it in accordance with the order.<\/p>\n<p>(5)Pending the making of a final determination of an application under subsection (2) or (3), the judge of the District Court may give such interim or interlocutory directions as the judge considers appropriate including, without prejudice to the generality of the foregoing, in a case in which the volume of documents that are the subject of the application is substantial, directions as to the appointment of a person with suitable legal qualifications possessing the level of experience, and the independence from any interest falling to be determined between the parties concerned, that the judge considers to be appropriate for the purpose of &#8211;<\/p>\n<p>(a)examining the documents, and<\/p>\n<p>(b)preparing a report for the judge with a view to assisting or facilitating the judge in the making by him or her of his or her determination as to whether the documents are privileged legal material.<\/p>\n<p>(6)An application under subsection (2), (3) or (5) may, if the judge of the District Court so directs, be heard otherwise than in public.<\/p>\n<p>(7)Notice of an application under subsection (2) shall be served on the person to whom the order concerned relates and notice of an application under subsection (3) shall be served on the authorised officer who seeks to compel the production of the document concerned or to be given access to it.<\/p>\n<p>(8)An appeal against the determination of a judge of the District Court under this section shall lie to the Circuit Court and no further appeal shall lie from an order of the Circuit Court made on an appeal under this section.<\/p>\n<p>(9)Rules of court may make provision for the expeditious hearing of applications to a judge of the District Court, and any appeals against the determinations of such a judge, under this section.<\/p>\n<p>909.<\/p>\n<h4>Power to require return of property.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this section &#8211;<\/p>\n<p>&#8220;asset&#8221; includes any interest in an asset;<\/p>\n<p>&#8220;limited interest&#8221; means &#8211;<\/p>\n<p>(i)an interest (other than a leasehold interest) for the duration of a life or lives or for a period certain, or<\/p>\n<p>(ii)any other interest which is not an absolute interest;<\/p>\n<p>&#8220;prescribed&#8221; means prescribed by the Revenue Commissioners;<\/p>\n<p>&#8220;property&#8221; includes interests and rights of any description and, without prejudice to the generality of the foregoing, includes &#8211;<\/p>\n<p>(i)in the case of a limited interest, the property in which the limited interest subsists or on which it is charged or secured or on which there exists a right to have it charged or secured,<\/p>\n<p>(ii)an interest in expectancy,<\/p>\n<p>(iii)an interest or share in a partnership, joint tenancy or estate of a deceased person,<\/p>\n<p>(iv)stock or shares in a company which is in the course of liquidation,<\/p>\n<p>(v)an annuity, and<\/p>\n<p>(vi)property comprised in a settlement which the person concerned is empowered to revoke;<\/p>\n<p>&#8220;settlement&#8221; has the same meaning as in section 794;<\/p>\n<p>&#8220;specified date&#8221;, in relation to a notice under subsection (2), means the date specified in the notice;<\/p>\n<p>&#8220;tax&#8221; means income tax and capital gains tax.<\/p>\n<p>(b)For the purposes of this section, the cost of acquisition to a person of an asset shall include &#8211;<\/p>\n<p>(i)the amount or value of the consideration, in money or money&#8217;s worth, given by the person or on the person&#8217;s behalf for the acquisition of the asset, together with the incidental costs to the person of the acquisition or, if the asset was not acquired by the person, any expenditure incurred by the person in providing the asset, and<\/p>\n<p>(ii)the amount of any expenditure incurred on the asset by the person or on the person&#8217;s behalf for the purpose of enhancing the value of the asset, being expenditure reflected in the state or nature of the asset at the specified date, and any expenditure incurred by the person in establishing, preserving or defending the person&#8217;s title to, or to a right over, the asset.<\/p>\n<p>(2)Where for the purposes of tax a person is required under any provision of the Tax Acts or the Capital Gains Tax Acts to deliver a tax return, an inspector of taxes or the inspector of returns, as the case may be, may require &#8211;<\/p>\n<p>(a)that person, by notice in writing given to that person, and<\/p>\n<p>(b)where that person and his or her spouse or civil partner are, for the year of assessment to which the tax return relates, treated as living together for the purpose of section 1015 or 1031A, as the case may be, that person&#8217;s spouse or civil partner, by notice in writing given to the spouse or civil partner,<\/p>\n<p>to deliver to the inspector within the time specified in the notice or within such further period as the inspector may allow a statement of affairs in the prescribed form as at the date specified in the notice, and that person or that person&#8217;s spouse or civil partner shall, if required by further notice or notices in writing by the inspector, deliver to the inspector within such time, not being less than 30 days, as may be specified in such further notice or notices, a statement verifying such statement of affairs together with such evidence, statement or documents required by the inspector in respect of any asset or liability shown on the statement of affairs, or in respect of any asset or liability which the inspector has reason to believe has been omitted from the statement of affairs.<\/p>\n<p>(3)<\/p>\n<p>(a) In this section, &#8220;statement of affairs&#8221;, in relation to a notice under subsection (2), means &#8211;<\/p>\n<p>(i)where the person to whom notice is given is an individual who is a chargeable person and the tax return concerned relates to income or capital gains in respect of which that individual is chargeable to tax otherwise than in a representative capacity or as a trustee, a statement of all the assets wherever situated to which that individual is beneficially entitled on the specified date and all the liabilities for which that individual is liable on the specified date,<\/p>\n<p>(ii)where the person to whom notice is given is the spouse or civil partner of an individual referred to in subparagraph (i), a statement of all the assets wherever situated to which that spouse or civil partner is beneficially entitled on the specified date and all the liabilities for which that spouse or civil partner is liable on the specified date,<\/p>\n<p>(iii)where the person to whom notice is given is a chargeable person in a representative capacity and the tax return concerned relates to income or capital gains of a person (in this paragraph referred to as &#8220;the second-mentioned person&#8221;) in respect of which that chargeable person is so chargeable, a statement of all the assets wherever situated to which the second-mentioned person is beneficially entitled and which give rise to income or capital gains in respect of which that chargeable person is chargeable to tax in a representative capacity and all the liabilities for which the second-mentioned person is liable, or which are assets or liabilities in relation to which that chargeable person performs functions or duties in such a capacity on the specified date, or<\/p>\n<p>(iv)where the person to whom notice is given is a chargeable person as a trustee of a trust and the tax return concerned relates to income or capital gains of a trust, a statement of all the assets and liabilities comprised in the trust on the specified date.<\/p>\n<p>(b)Any assets to which a minor child of, or a minor child of the civil partner of, an individual referred to in subparagraph (i) or (ii) of paragraph (a) is beneficially entitled shall be included in that individual&#8217;s statement of affairs under this section where &#8211;<\/p>\n<p>(i)such assets at any time before their acquisition by that minor child were disposed of by that individual whether to that minor child or not, or<\/p>\n<p>(ii)the consideration for the acquisition of such assets by that minor child was provided directly or indirectly by that individual.<\/p>\n<p>(4)<\/p>\n<p>(a) A statement of affairs delivered under this section shall contain in relation to each asset included in the statement &#8211;<\/p>\n<p>(i)a full description,<\/p>\n<p>(ii)its location on the specified date,<\/p>\n<p>(iii)the cost of acquisition to the person beneficially entitled to that asset,<\/p>\n<p>(iv)the date of acquisition,<\/p>\n<p>(v)if it was acquired otherwise than by means of a bargain at arm&#8217;s length, the name and address of the person from whom it was acquired and the consideration, if any, given to that person in respect of its acquisition, and<\/p>\n<p>(vi)details of all policies of insurance (if any) whereby the risk of any kind of damage or injury, or the loss or depreciation of the asset is insured.<\/p>\n<p>(b)A statement of affairs delivered under this section shall, in the case of an asset which is an interest other than an absolute interest, contain particulars of the title under which the beneficial entitlement arises.<\/p>\n<p>(c)A statement of affairs delivered under this section shall be signed by the person by whom it is delivered and shall include a declaration by that person that it is to the best of that person&#8217;s knowledge, information and belief correct and complete.<\/p>\n<p>(d)The Revenue Commissioners may require the declaration mentioned in paragraph (c) to be made on oath.<\/p>\n<p>910. Power to obtain information from Minister of the Government.<br \/>\n(1)For the purposes of the assessment, charge, collection and recovery of any tax or duty placed under their care and management, the Revenue Commissioners may, by notice in writing, request any Minister of the Government or any body established by or under statute to provide them with such information in the possession of that Minister or body in relation to payments for any purposes made by that Minister or by that body, whether on that Minister&#8217;s or that body&#8217;s own behalf or on behalf of any other person, to such persons or classes of persons as the Revenue Commissioners may specify in the notice and a Minister of the Government or body of whom or of which such a request is made shall provide such information as may be so specified.<\/p>\n<p>(2)The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.<\/p>\n<p>(3)Where information is to be provided to the Revenue Commissioners in accordance with subsection (1) it shall be provided, where the Revenue Commissioners so require, in an electronic format approved by them.<\/p>\n<p>911.<\/p>\n<h4>Valuation of assets.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;the Acts&#8217; has the same meaning as in section 1078;<\/p>\n<p>&#8216;authorised person&#8217; means &#8211;<\/p>\n<p>(a)an inspector or other Revenue officer mentioned in Part 41A, or<\/p>\n<p>(b)a person, suitably qualified for the purposes of ascertaining the value of an asset, authorised in writing by the Revenue Commissioners;<\/p>\n<p>&#8216;value&#8217;, in relation to any asset, means market value, current use value or such other value as the context requires for the purposes of the Acts.<\/p>\n<p>(2)For the purposes of the Acts, an authorised person may inspect any asset (and where the asset is land enter on the land) for the purpose of ascertaining its value and reporting that value to the Revenue Commissioners, and the person having the custody or possession of that asset (or being the occupier in the case of premises) shall permit the authorised person, on producing if so requested evidence of his or her authorisation, to inspect the asset (and where the asset is land to enter on it) at such reasonable times as the Revenue Commissioners may consider necessary.<\/p>\n<p>(3)<\/p>\n<p>(a)Notwithstanding subsection (2) an authorised person shall not, without the consent of the occupier, enter any premises, or that portion of any premises, which is occupied wholly and exclusively as a private residence, except on production by the authorised person of a warrant issued by a Judge of the District Court expressly authorising the authorised person to so enter.<\/p>\n<p>(b)A Judge of the District Court may issue a warrant under paragraph (a) if satisfied by information on oath that it is proper to do so for the purposes of the Acts.<\/p>\n<p>(4)Where the Revenue Commissioners require a valuation to be made by an authorised person, the costs of such valuation shall be defrayed by the Revenue Commissioners.<\/p>\n<p>912.<\/p>\n<h4>Computer documents and records.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means &#8211;<\/p>\n<p>(a)the Customs Acts,<\/p>\n<p>(b)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(c)the Tax Acts,<\/p>\n<p>(d)the Capital Gains Tax Acts,<\/p>\n<p>(e)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,<\/p>\n<p>(f)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, and<\/p>\n<p>(g)Part VI of the Finance Act, 1983,<\/p>\n<p>and any instruments made thereunder;<\/p>\n<p>&#8220;data&#8221; means information in a form in which it can be processed;<\/p>\n<p>&#8220;data equipment&#8221; means any electronic, photographic, magnetic, optical or other equipment for processing data;<\/p>\n<p>&#8220;processing&#8221; means performing automatically logical or arithmetical operations on data, or the storing, maintenance, transmission, reproduction or communication of data;<\/p>\n<p>&#8220;records&#8221; means documents which a person is obliged by any provision of the Acts to keep, issue or produce for inspection, and any other written or printed material;<\/p>\n<p>&#8220;software&#8221; means any sequence of instructions used in conjunction with data equipment for the purpose of processing data or controlling the operation of the data equipment.<\/p>\n<p>(2)Any provision under the Acts which &#8211;<\/p>\n<p>(a)requires a person to keep, retain, issue or produce any records or cause any records to be kept, retained, issued or produced, or<\/p>\n<p>(b)permits an officer of the Revenue Commissioners &#8211;<\/p>\n<p>(i)to inspect any records,<\/p>\n<p>(ii)to enter premises and search for any records, or<\/p>\n<p>(iii)to take extracts from or copies of or remove any records,<\/p>\n<p>shall, where the records are processed by data equipment, apply to the data equipment together with any associated software, data, apparatus or material as it applies to the records.<\/p>\n<p>(3)An officer of the Revenue Commissioners may in the exercise or performance of his or her powers or duties require &#8211;<\/p>\n<p>(a)the person by or on whose behalf the data equipment is or has been used, or<\/p>\n<p>(b)any person having charge of, or otherwise concerned with the operation of, the data equipment or any associated apparatus or material,<\/p>\n<p>to afford him or her all reasonable assistance in relation to the exercise or performance of those powers or duties.<\/p>\n<p>912A.<\/p>\n<h4>Information for tax authorities in other territories.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;foreign tax&#8217; means a tax chargeable under the laws of a territory in relation to which &#8211;<\/p>\n<p>(a)arrangements (in this section referred to as &#8216;the arrangements&#8217;) having the force of law by virtue of section 826 or 898P of this Act or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 apply, or<\/p>\n<p>(b)the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on 25 January 1988, or any Protocol to the Convention (such Convention or Protocol, as the case may be, referred to in this section as &#8216;the Convention&#8217;), having the force of law by virtue of section 826, applies;<\/p>\n<p>&#8216;liability to foreign tax&#8217;, in relation to a person, means any liability in relation to foreign tax to which the person is or may be, or may have been, subject, or the amount of any such liability.<\/p>\n<p>(2)For the purposes of complying with provisions with respect to the exchange of information contained in the arrangements or in the Convention, sections 900, 901, 902, 902A, 905, 906A, 907, 907A and 908 shall, subject to subsection (3), have effect &#8211;<\/p>\n<p>(a)as if reference in those sections to tax included references to foreign tax, and<\/p>\n<p>(b)as if references in those sections to liability, in relation to a person, included references to liability to foreign tax, in relation to a person.<\/p>\n<p>(3)Where sections 902A, 905, 907, 907A and 908 have effect by virtue only of this section, they shall have effect as if the references in those sections to &#8211;<\/p>\n<p>(a)tax, were references to foreign tax, and<\/p>\n<p>(b)any provision of the Acts, were references to any provision of the law of a territory in accordance with which foreign tax is charged or collected.<\/p>\n<p>912B. Questioning of suspects in Garda S\u00ed\u00adoch\u00e1na custody in certain circumstances.<br \/>\n(1)In this section &#8211;<\/p>\n<p>&#8216;authorised officer&#8217; means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;<\/p>\n<p>&#8216;specified offence&#8217; means any offence under &#8211;<\/p>\n<p>(a)the Customs Acts, including any offence under section 1078 or 1078A in so far as those sections relate to customs, and any instruments made thereunder and any instruments made under any other enactment and relating to customs,<\/p>\n<p>(b)the statutes relating to the duties of excise and to the management of those duties, including any offence under section 1078 or 1078A in so far as those sections relate to excise, and any instruments made thereunder,<\/p>\n<p>(c)<\/p>\n<p>(i)subsection (1A) and paragraphs (c), (d) and (ii) of subsection (2) of section 1078, and<\/p>\n<p>(ii)section 1078A,<\/p>\n<p>in so far as it is an offence relating to Chapter 2 of Part 18 and any instruments made under that Chapter, or<\/p>\n<p>(d)<\/p>\n<p>(i)subsection (1A) and paragraphs (c) and (d) of subsection (2) of section 1078, and<\/p>\n<p>(ii)section 1078A,<\/p>\n<p>in so far as it is an offence relating to the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act and any instruments made thereunder,<\/p>\n<p>which is an arrestable offence within the meaning of section 2 of the Criminal Law Act 1997.<\/p>\n<p>(2)This section shall apply to a specified offence only.<\/p>\n<p>(3)Where a member of the Garda S\u00edoch\u00e1na arrests without warrant, whether in a Garda station or elsewhere, a person whom he or she, with reasonable cause, suspects of committing or of having committed a specified offence and the person has been taken to and detained in a Garda station, or if the person is arrested in a Garda station, has been detained in the station, pursuant to section 4 of the Criminal Justice Act 1984, an authorised officer or officers (but not more than 2 such officers) may, if and for so long as the officer or officers is, or are, accompanied by a member of the Garda S\u00edoch\u00e1na, attend at, and participate in, the questioning of a person so detained in connection with the investigation of the specified offence, but only if the member of the Garda S\u00edoch\u00e1na requests the authorised officer or officers to do so and the member is satisfied that the attendance at, and participation in, such questioning of the authorised officer or officers is necessary for the proper investigation of the specified offence concerned.<\/p>\n<p>(4)An authorised officer who attends at, and participates in, the questioning of a person in accordance with subsection (3) may not commit any act or make any omission which, if committed or made by a member of the Garda S\u00edoch\u00e1na, would be a contravention of any regulation made under section 7 of the Criminal Justice Act 1984.<\/p>\n<p>(5)An act committed or omission made by an authorised officer who attends at, and participates in, the questioning of a person in accordance with subsection (3) which, if committed or made by a member of the Garda S\u00edoch\u00e1na, would be a contravention of any regulation made under section 7 of the Criminal Justice Act 1984 shall not of itself render the authorised officer liable to any criminal or civil proceedings or of itself affect the lawfulness of the custody of the detained person or the admissibility in evidence of any statement made by him or her.<\/p>\n<p>&nbsp;<\/p>\n<p>Part 42<\/p>\n<h4>Collection and Recovery (ss. 960-1006B)<\/h4>\n<h4>Chapter 1 Income tax (ss. 960-972)<\/h4>\n<p>960.<\/p>\n<h4>Date for payment of income tax other than under self assessment.<\/h4>\n<p>(1)Subject to subsection (2), income tax contained in an assessment (other than an assessment made on or by a person who is a chargeable person under Part 41A) for any year of assessment shall be payable on or before 30 September in that year, except that income tax included in any such assessment for any year of assessment which is made on or after 30 September in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.<\/p>\n<p>(2)Where, for a year of assessment, any claim for exemption or for any allowance, credit, deduction, relief or repayment was granted on the basis of an incorrect account, declaration, information, particulars, return or statement or any other form of claim, then income tax contained in an assessment (other than an assessment made on or by a person who is a chargeable person under Part 41A) for the year of assessment or in a statement sent in accordance with Regulation 28 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) for the year of assessment shall be due and payable &#8211;<\/p>\n<p>(a)on 1 July in the year of assessment, where the exemption, allowance, credit, deduction, relief or repayment was given in the year of assessment before that date,<\/p>\n<p>(b)on 1 January in the year following the year of assessment, where the exemption, allowance, credit, deduction, relief or repayment was given in the year of assessment but on or after 1 July,<\/p>\n<p>(c)on the date the allowance, credit, deduction, relief or repayment was given, where that date is after the end of the year of assessment.<\/p>\n<p>&nbsp;<\/p>\n<p>961. Issue of demand notes and receipts.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)When income tax becomes due and payable, the Collector-General shall make demand of the respective sums given to him or her in charge to collect from the persons charged with those sums, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.<\/p>\n<p>(2)On payment of income tax, the Collector-General shall furnish the person concerned with a receipt in respect of that payment; such a receipt shall consist of whichever of the following the Collector-General considers appropriate, namely &#8211;<\/p>\n<p>(a)a separate receipt on the prescribed form in respect of each such payment, or<\/p>\n<p>(b)a receipt on the prescribed form in respect of all such payments that have been made within a period specified in the receipt.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>962. Recovery by sheriff or county registrar.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)Whenever any person makes default in paying any sum which may be levied on that person in respect of income tax, the Collector-General may issue a certificate to the county registrar or sheriff of the county in which the defaulter resides or has a place of business certifying the amount of the sum so in default and the person on whom the sum is leviable.<\/p>\n<p>(1A)<\/p>\n<p>(a)A certificate to be issued by the Collector-General under this section may &#8211;<\/p>\n<p>(i)be issued in an electronic or other format, and<\/p>\n<p>(ii)where the certificate is issued in a non-paper format, be reproduced in a paper format by the county registrar or sheriff or by persons authorised by the county registrar or sheriff to do so.<\/p>\n<p>(b)A certificate issued in a non-paper format in accordance with paragraph (a) shall &#8211;<\/p>\n<p>(i)constitute a valid certificate for all the purposes of this section,<\/p>\n<p>(ii)be deemed to have been made by the Collector-General, and<\/p>\n<p>(iii)be deemed to have been issued on the date that the Collector-General caused the certificate to issue.<\/p>\n<p>(c)<\/p>\n<p>(i)Where a certificate issued by the Collector-General in a non-paper format is reproduced in a paper format in accordance with paragraph (a)(ii) and<\/p>\n<p>(I)the reproduction contains, or there is appended to it, a note to the effect that it is a copy of a certificate so issued, and<\/p>\n<p>(II)the note contains the signature of the county registrar or sheriff or of the person authorised under paragraph (a)(ii) and the date of such signing, then the copy of the certificate with the note so signed and dated shall, for all purposes, have effect as if it was the certificate itself.<\/p>\n<p>(ii)A signature and date in a note, on a copy of, or appended to, a certificate issued in a non-paper format by the Collector-General, and reproduced in a paper format in accordance with paragraph (a)(ii), that &#8211;<\/p>\n<p>(I)in respect of such signature, purports to be that of the county registrar or sheriff or of a person authorised to make a copy, shall be taken until the contrary is shown to be the signature of the county registrar or sheriff or of a person who at the material time was so authorised, and<\/p>\n<p>(II)in respect of such date, shall be taken until the contrary is shown to have been duly dated.<\/p>\n<p>(d)For the purposes of this subsection &#8211;<\/p>\n<p>&#8216;electronic&#8217; has the meaning assigned to it by the Electronic Commerce Act 2000 and an &#8216;electronic certificate&#8217; shall be construed accordingly;<\/p>\n<p>&#8216;issued in a non-paper format&#8217; includes issued by facsimile.<\/p>\n<p>(2)Immediately on receipt of the certificate the county registrar or sheriff shall proceed to levy the sum certified in the certificate to be in default by seizing all or any of the goods, animals and other chattels within his or her bailiwick belonging to the defaulter, and for such purposes the county registrar or sheriff shall (in addition to the rights, powers and duties conferred on him or her by this section) have all such rights, powers and duties as are for the time being vested in him or her by law in relation to the execution of a writ of fieri facias in so far as those rights, powers and duties are not inconsistent with the additional rights, powers and duties conferred on him or her by this section.<\/p>\n<p>(3)A county registrar or sheriff executing a certificate under this section shall be entitled &#8211;<\/p>\n<p>(a)if the sum certified in the certificate to be in default exceeds \u20ac19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14(1)(a) of the Enforcement of Court Orders Act, 1926, and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order within the meaning of the Enforcement of Court Orders Act, 1926, (in this section referred to as an &#8220;execution order&#8221;) of the High Court,<\/p>\n<p>(b)if the sum certified in the certificate to be in default exceeds \u20ac3,175 but does not exceed \u20ac19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and<\/p>\n<p>(c)if the sum certified in the certificate to be in default does not exceed \u20ac3,175, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.<\/p>\n<p>963. Power of Collector-General and authorised officer to sue in Circuit Court or District Court.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)Where the amount due in respect of income tax does not exceed the amount which is the monetary limitation on the jurisdiction of the Circuit Court provided for in an action founded on quasi-contract at reference number 1 of the Third Schedule to the Courts (Supplemental Provisions) Act, 1961, the Collector-General or other officer of the Revenue Commissioners duly authorised to collect the tax may sue in that officer&#8217;s own name in the Circuit Court for the amount so due as a debt due to the Minister for Finance.<\/p>\n<p>(2)Where the amount so due does not exceed the amount which is the monetary limitation on the jurisdiction of the District Court provided for in an action founded on contract by clause (i) of paragraph A of section 77 of the Courts of Justice Act, 1924 (as amended by the Courts Act, 1991), the Collector-General or other officer of the Revenue Commissioners duly authorised to collect the tax may sue in that officer&#8217;s own name in the District Court for the amount so due as a debt due to the Minister for Finance.<\/p>\n<p>(3)The cost of any such proceedings brought by the Collector-General or other officer under this section shall be subject to the law and practice applicable to the costs of a like proceeding for the recovery of an ordinary civil debt of like amount in the same Court.<\/p>\n<p>964. Continuance of pending proceedings.<br \/>\n(1)<\/p>\n<p>(a)Notwithstanding subsection (2) of section 966, where the Collector-General duly appointed to collect any income tax has instituted proceedings under section 963 or 966, or continues under this section any proceedings brought under those sections, for the recovery of such tax and, while such proceedings are pending, such Collector-General ceases for any reason to be the Collector-General so appointed to collect such tax, the proceedings may be continued in the name of that Collector-General by any person (in this subsection referred to as the &#8216;successor&#8217;) duly appointed to collect such tax in succession to that Collector-General or any subsequent Collector-General.<\/p>\n<p>(b)In any case where paragraph (a) applies, the successor shall inform by notice the person or persons against whom the proceedings concerned are pending that those proceedings are being so continued and on service of such notice, notwithstanding any rule of court, it shall not be necessary for the successor to obtain an order of court substituting him or her for the Collector-General who has instituted or continued the proceedings.<\/p>\n<p>(c)Any judgment mortgage to be registered by a Collector-General under section 116 of the Land and Conveyancing Law Reform Act 2009 may be registered by a successor.<\/p>\n<p>(2)Where the Collector-General duly appointed to collect any income tax in succession to another Collector-General institutes or continues proceedings under section 963 for the recovery of the tax or any balance of the tax, the other Collector-General shall for the purposes of the proceedings be deemed until the contrary is proved to have ceased to be the Collector-General appointed to collect the tax.<\/p>\n<p>965. Evidence in proceedings in Circuit Court or District Court for recovery of income tax.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of income tax an affidavit duly made by an officer of the Revenue Commissioners deposing to any of the following matters &#8211;<\/p>\n<p>(a)that the assessment of tax was duly made,<\/p>\n<p>(b)that the assessment has become final and conclusive,<\/p>\n<p>(c)that the tax or any specified part of the tax is due and out standing,<\/p>\n<p>(d)that demand for the payment of the tax has been duly made,<\/p>\n<p>shall be evidence until the contrary is proved of the matters so deposed to.<\/p>\n<p>(2)Where the averments in the affidavit are not disputed by the defendant or respondent, it shall not be necessary for the officer by whom the affidavit was made to attend or give oral evidence at the hearing of the proceedings nor shall it be necessary to produce or put in evidence at the hearing any register, file, book of assessment or other record relating to the tax.<\/p>\n<p>(3)Where any averment contained in the affidavit is disputed by the defendant or respondent, the judge shall, on such terms as to costs as he or she thinks just, give a reasonable opportunity by adjournment of the hearing or otherwise for the officer by whom the affidavit was made to attend and give oral evidence in the proceedings and for any register, file, book of assessment or other record relating to the tax to be produced and put in evidence in the proceedings.<\/p>\n<p>966. High Court proceedings.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)Without prejudice to any other means by which payment of sums due in respect of income tax may be enforced, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name in the High Court for the recovery of any sum due in respect of that tax, as a debt due to the Minister for Finance for the benefit of the Central Fund, from the person charged with that tax or from that person&#8217;s executors or administrators or from any person from whom the sum in question is collectable, whether the person so charged was so charged before or after the passing of this Act, and the proceedings may be commenced by summary summons.<\/p>\n<p>(2)Where an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) &#8211;<\/p>\n<p>(a)the right of such officer to continue the proceedings shall cease and the right to continue the proceedings shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,<\/p>\n<p>(b)where such other officer is nominated, he or she shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and<\/p>\n<p>(c)where an officer is so substituted, he or she shall give notice in writing of the substitution to the defendant.<\/p>\n<p>(3)In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, that a person is an officer of the Revenue Commissioners and that he or she has been authorised by them for the purpose of subsection (1), shall be evidence until the contrary is proved of those facts.<\/p>\n<p>(4)In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts &#8211;<\/p>\n<p>(a)that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1),<\/p>\n<p>(b)that another person is an officer of the Revenue Commissioners,<\/p>\n<p>(c)that such other person has been authorised by them for the purposes of subsection (1), and<\/p>\n<p>(d)that such other person has been nominated by them, in relation to the proceedings, for the purposes of subsection (2),<\/p>\n<p>shall be evidence until the contrary is proved of those facts.<\/p>\n<p>(5)In proceedings pursuant to this section a certificate signed by an officer of the Revenue Commissioners certifying the following facts:<\/p>\n<p>(a)that before the institution of the proceedings a stated sum for income tax became due and payable by the defendant &#8211;<\/p>\n<p>(i)under an assessment which had become final and conclusive, or<\/p>\n<p>(ii)under section 942(6),<\/p>\n<p>and<\/p>\n<p>(b)<\/p>\n<p>(i)that before the institution of the proceedings payment of that stated sum was duly demanded from the defendant, and<\/p>\n<p>(ii)that that stated sum or a stated part of that sum remains due and payable by the defendant,<\/p>\n<p>shall be evidence until the contrary is proved of those facts.<\/p>\n<p>(6)In proceedings pursuant to this section, a certificate certifying the fact or facts referred to in subsection (3) or (4) or paragraph (a) or (b) of subsection (5) and purporting to be signed as specified in that subsection or paragraph may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by a person holding at the time of the signature the office or position indicated in the certificate as the office or position of the person signing.<\/p>\n<p>(7)All or any of the sums due from any one person in respect of income tax may be included in the same summons.<\/p>\n<p>(8)Subject to this section, the rules of the High Court for the time being applicable to civil proceedings commenced by summary summons shall apply to proceedings pursuant to this section.<\/p>\n<p>967. Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax.<br \/>\nRepealed from 1 March 2009<br \/>\nIn any proceedings in the District Court, the Circuit Court or the High Court for or in relation to the recovery of any income tax, a certificate signed by an officer of the Revenue Commissioners certifying that before the institution of proceedings a stated sum of income tax transmitted in accordance with section 928(2) became due and payable by the defendant &#8211;<\/p>\n<p>(a)<\/p>\n<p>(i)under an assessment which had become final and conclusive, or<\/p>\n<p>(ii)under section 942(6),<\/p>\n<p>and<\/p>\n<p>(b)demand for the payment of the tax has been duly made,<\/p>\n<p>shall be prima facie evidence until the contrary is proved of those facts, and a certificate so certifying and purporting to be signed as specified in this section may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.<\/p>\n<p>968. Judgments for recovery of income tax.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)In this section, &#8220;judgment&#8221; includes any order or decree.<\/p>\n<p>(2)Where in any proceedings for the recovery of income tax judgment is given against the person against whom the proceedings are brought and the judgment provides for the arrest and imprisonment of that person, and a sum is accepted on account or in part payment of the amount for which the judgment was given &#8211;<\/p>\n<p>(a)such acceptance shall not prevent or prejudice the recovery under the judgment of the balance remaining unpaid of that amount,<\/p>\n<p>(b)the judgment shall be capable of being executed and enforced in respect of the balance as fully in all respects and by the like means as if the balance were the amount for which the judgment was given,<\/p>\n<p>(c)the law relating to the execution and enforcement of the judgment shall apply in respect of the balance accordingly, and<\/p>\n<p>(d)a certificate by a Secretary or an Assistant Secretary of the Revenue Commissioners stating the amount of the balance shall, for the purposes of the enforcement and execution of the judgment, be evidence until the contrary is proved of the amount of the balance.<\/p>\n<p>969. Duration of imprisonment for non-payment of income tax.<br \/>\nRepealed from 25 March 1999<br \/>\nWhere any person is committed to prison by a court of competent jurisdiction for non-payment of a sum of money due to the Minister for Finance for the benefit of the Central Fund in respect of income tax, the Revenue Commissioners are hereby authorised and required at the expiration of 6 months from the date of the committal of such person to prison to order his or her discharge from prison whether the sum for the non-payment of which he or she was so committed has or has not been paid.<\/p>\n<p>970. Recovery of income tax charged on profits not distrainable.<br \/>\nRepealed from 1 March 2009<br \/>\nWhere income tax is charged on the profits of royalties, markets or fairs, or on tolls, fisheries or any other annual or casual profits not distrainable, the owner or occupier or receiver of those profits shall be answerable for the income tax so charged, and may retain and deduct that tax out of any such profits.<\/p>\n<p>971. Priority of income tax debts over other debts.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)No goods or chattels whatever, belonging to any person at the time any income tax becomes in arrear, shall be liable to be taken by virtue of any execution or other process, warrant or authority whatever, or by virtue of any assignment, on any account or pretence whatever, except at the suit of the landlord for rent, unless the person at whose suit the execution or seizure is made or to whom the assignment was made pays or causes to be paid to the Collector-General before the sale or removal of the goods or chattels all arrears of income tax due at the time of seizure, or payable for the year in which the seizure is made.<\/p>\n<p>(2)Where income tax is claimed for more than one year, the person at whose instance the seizure has been made may, on paying to the Collector-General the income tax which is due for one whole year, proceed in that person&#8217;s seizure in the like manner as if no income tax had been claimed.<\/p>\n<p>972. Duty of employer as to income tax payable by employees.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)Where any employed person has omitted to make payment of any income tax under Schedule D, E or F due and payable by that person for any year, the Revenue Commissioners may give notice to that person&#8217;s employer at any time after a period of 3 months has elapsed since such income tax became due and payable requiring the employer to deduct the amount of income tax so in arrear from any remuneration payable by the employer to the employed person.<\/p>\n<p>(2)On receipt of the notice, the employer shall deduct such sums, not exceeding in the aggregate the total amount of income tax so in arrear, at such times and in such manner as the Revenue Commissioners may direct and shall forthwith pay over the amounts so deducted to the Collector-General.<\/p>\n<p>(3)Where any employer refuses or neglects to pay over to the Collector-General any sums within the time specified in the notice, the employer shall be liable to pay any such sum as if it had been duly assessed on the employer, and proceedings for the recovery of that sum may be taken in any manner prescribed by the Income Tax Acts, and failure on the part of the employer to deduct any such sum from the employed person shall not be any bar to the recovery of the sum by proceedings.<\/p>\n<p>(4)Where the employer is a body of persons, subsections (3) and (4) of section 897 and subsections (2) and (3) of section 1044 shall apply in relation to anything required to be done under this section.<\/p>\n<p>(5)An employer who pays over to the Collector-General any such sum of income tax as is required by the notice shall be acquitted and discharged of so much money as is represented by the payment as if that sum of money had actually been paid as remuneration to the employed person.<\/p>\n<p>(6)The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.<\/p>\n<h4>Chapter 1A Interpretation (ss. 960A-960B)<\/h4>\n<p>960A.<\/p>\n<h4>Interpretation.<\/h4>\n<p>In Chapters 1A, 1B, 1C and 1D unless the contrary is expressly stated &#8211;<\/p>\n<p>&#8216;Acts&#8217; means &#8211;<br \/>\n(a)the Tax Acts,<br \/>\n(b)the Capital Gains Tax Acts,<br \/>\n(c)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act<br \/>\n(d)the statutes relating to the duties of excise and to the management of those duties and the enactments amending and extending those statutes,<br \/>\n(e)the Stamp Duties Consolidation Act 1999 and the enactments amending and extending that Act,<br \/>\n(f)the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending and extending that Act,<br \/>\n(fa)Part 4A,<br \/>\n(g)Parts 18A, 18B, 18C, 18D and 18E,<br \/>\n(ga)Part 22A,<br \/>\n(gb)Part 22B,<br \/>\n(h)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,<br \/>\n(i)section 101 of the Finance Act 2022,<br \/>\n(j)the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,<br \/>\nand any instruments made under any of those Acts;<\/p>\n<p>&#8216;assessment&#8217; means any assessment to tax made under any provision of the Acts, including any amended assessment, additional assessment, correcting assessment and any estimate made under Regulation 13 or 14 of the RCT Regulations and any estimate made under section 110 of the Value-Added Tax Consolidation Act 2010;<\/p>\n<p>&#8217;emoluments&#8217; has the same meaning as in section 983;<\/p>\n<p>&#8216;income tax month&#8217; has the same meaning as in section 983;<\/p>\n<p>&#8216;Income Tax Regulations&#8217; means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);<\/p>\n<p>&#8216;RCT Regulations&#8217; means the Income Tax (Relevant Contracts) Regulations 2000 (S.I. No. 71 of 2000);<\/p>\n<p>&#8216;Revenue officer&#8217; means any officer of the Revenue Commissioners;<\/p>\n<p>&#8216;tax&#8217; means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax, local property tax, vacant homes tax, temporary solidarity contribution (within the meaning of the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023) or IIR top-up tax, UTPR top-up tax or domestic top-up tax (each within the meaning of Part 4A) or any other levy or charge which is placed under the care and management of the Revenue Commissioners and includes &#8211;<br \/>\n(a)any interest, surcharge or penalty relating to any such tax, duty, levy or charge,<br \/>\n(b)any clawback of a relief or an exemption relating to any such tax, duty, levy or charge, and<br \/>\n(c)any sum which is required to be deducted or withheld by any person and paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, under any provision of the Acts;<\/p>\n<p>&#8216;tax due and payable&#8217; means tax due and payable under any provision of the Acts.<\/p>\n<p>960B.<\/p>\n<h4>Discharge of Revenue Commissioners&#8217; and Collector-General&#8217;s functions<\/h4>\n<p>The Revenue Commissioners may nominate in writing any Revenue officer to perform any acts and to discharge any functions authorised by Chapters 1B, 1C and 1D to be performed or discharged by the Revenue Commissioners or the Collector-General other than the acts and functions referred to in subsections (1) to (4) of section 960N, and references in this Part to &#8216;Revenue Commissioners&#8217; and &#8216;Collector-General&#8217; shall be read accordingly.<\/p>\n<p>&nbsp;<\/p>\n<p>Chapter 1B<\/p>\n<h4>Collection of tax, etc. (ss. 960C-960H)<\/h4>\n<p>960C.<\/p>\n<p>Tax to be due and payable to Revenue Commissioners.<\/p>\n<p>Tax due and payable under the Acts shall be due and payable to the Revenue Commissioners.<\/p>\n<p>960D.<\/p>\n<h4>Tax to be debt due to Minister for Finance.<\/h4>\n<p>Tax due and payable to the Revenue Commissioners shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund.<\/p>\n<p>960E.<\/p>\n<h4>Collection of tax, issue of demands, etc.<\/h4>\n<p>(1)Tax due and payable to the Revenue Commissioners by virtue of section 960C shall be paid to and collected by the Collector-General, including tax charged in all assessments to tax, particulars of which have been given to the Collector-General under section 959G.<\/p>\n<p>(2)The Collector-General shall demand payment of tax that is due and payable but remaining unpaid by the person from whom that tax is payable.<\/p>\n<p>(2A)<\/p>\n<p>(a)In this subsection &#8216;approved person&#8217; shall be construed in accordance with section 917G.<\/p>\n<p>(b)Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA.<\/p>\n<p>(3)Where tax is not paid in accordance with the demand referred to in subsection (2), the Collector-General shall collect and levy the tax that is due and payable but remaining unpaid by the person from whom that tax is payable.<\/p>\n<p>(4)On payment of tax, the Collector-General may send, make available or cause to be made available a receipt to the person concerned in respect of that payment and such receipt shall consist of whichever of the following the Collector-General considers appropriate, namely &#8211;<\/p>\n<p>(a)a separate receipt in respect of each such payment, or<\/p>\n<p>(b)a receipt for all such payments that have been made within the period specified in the receipt.<\/p>\n<p>960EA.<\/p>\n<h4>Payment of tax by relevant payment methods.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;prescribed&#8217; means prescribed by the Revenue Commissioners in regulations made under subsection (3);<\/p>\n<p>&#8216;relevant payment method&#8217; means each of the following methods of payment:<\/p>\n<p>(a)credit card,<\/p>\n<p>(b)debit card,<\/p>\n<p>(c)any other prescribed method or methods of payment;<\/p>\n<p>&#8216;relevant person&#8217; means the Revenue Commissioners, the Collector-General or a Revenue officer, as the case may be.<\/p>\n<p>(2)Where a person makes any payment of tax to a relevant person using a relevant payment method, the relevant person may refuse to accept such payment where, by accepting the payment made using such relevant payment method the Revenue Commissioners would, but for this section, incur any fees or charges (however described) in connection with any amount paid, using the relevant payment method concerned, to the relevant person, unless, at the time of making the payment, the person making the payment agrees to the payment of such additional charge or additional charges, as the case may be, as may be prescribed, by reason of the person&#8217;s making payment by that relevant payment method.<\/p>\n<p>(3)The Revenue Commissioners may make regulations &#8211;<\/p>\n<p>(a)prescribing a relevant payment method or relevant payment methods or class or classes of relevant payment method or relevant payment methods for the purposes of this section,<\/p>\n<p>(b)prescribing the additional charge or additional charges payable in respect of each relevant payment method or each class of relevant payment method or relevant payment methods and different additional charges may be prescribed for different relevant payment methods or classes of relevant payment methods, and<\/p>\n<p>(c)specifying &#8211;<\/p>\n<p>(i)the period of time within which or the time by which, and<\/p>\n<p>(ii)the manner in which,<\/p>\n<p>any such additional charge or additional charges as may be prescribed under paragraph (b) shall be paid.<\/p>\n<p>960F.<\/p>\n<h4>Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.<\/h4>\n<p>(1)Any person who &#8211;<\/p>\n<p>(a)having received a sum of money in respect of gift tax, inheritance tax or stamp duties, does not pay that sum to the Collector-General, and<\/p>\n<p>(b)improperly withholds or detains such sum of money,<\/p>\n<p>shall be accountable to the Revenue Commissioners for the payment of that sum to the extent of the amount so received by that person.<\/p>\n<p>(2)The sum of money referred to in subsection (1) shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund and section 960I shall apply to any such sum as if it were tax due and payable.<\/p>\n<p>960G.<\/p>\n<h4>Duty of taxpayer to identify liability against which payment to be set, etc.<\/h4>\n<p>(1)Subject to subsection (2), every person who makes a payment of tax to the Revenue Commissioners or to the Collector-General shall identify the liability to tax against which he or she wishes the payment to be set.<\/p>\n<p>(2)Where payment of tax is received by the Revenue Commissioners or the Collector-General and the payment is accompanied by a pay slip, a tax return, a tax demand or other document issued by the Revenue Commissioners or the Collector-General, the payment shall, unless the contrary intention is or has been clearly indicated, be treated as relating to the tax referred to in the document concerned.<\/p>\n<p>(3)Where a payment is received by the Revenue Commissioners or the Collector-General from a person and it cannot reasonably be determined by the Revenue Commissioners or the Collector-General from the instructions, if any, which accompanied the payment which liabilities the person wishes the payment to be set against, then the Revenue Commissioners or the Collector-General may set the payment against any liability due by the person under the Acts.<\/p>\n<p>960GA.<\/p>\n<h4>Repayment or refund of payment made in excess of liability to tax assessed by taxpayer<\/h4>\n<p>Notwithstanding any provision of the Acts that relates to interest on the repayment or refund of tax, where a person &#8211;<\/p>\n<p>(a)appeals against an assessment under Part 40A or applies to the High Court under Order 84 of the Rules of the Superior Courts (S.I. No. 15 of 1986) for judicial review of a decision of the Appeal Commissioners in relation to an assessment,<\/p>\n<p>(b)makes a payment of tax to the Revenue Commissioners or to the Collector-General directly, by deduction or by offset under section 960H and identifies, as the liability to tax against which he or she wishes the payment to be set, a liability that is the subject of an assessment referred to in paragraph (a) (in this section referred to as the &#8216;disputed assessment&#8217;), and<\/p>\n<p>(c)is entitled to a repayment or refund of tax under any provision of the Acts pursuant to &#8211;<\/p>\n<p>(i)a settlement by agreement under section 949V in relation to the disputed assessment,<\/p>\n<p>(ii)the determination of the Appeal Commissioners under section 949AK in relation to the disputed assessment, where no appeal against that determination is made or, where such an appeal is made, the determination of the Appeal Commissioners is affirmed in whole or in part, or<\/p>\n<p>(iii)in any other case, the final determination by a court of legal proceedings instituted in respect of the disputed assessment,<\/p>\n<p>interest shall not be payable on the repayment or refund of tax referred to in paragraph (c), in so far as that repayment or refund relates to a payment made under paragraph (b) that is in excess of the amount of the assessment to tax made by the person.<\/p>\n<p>960H.<\/p>\n<h4>Offset between taxes.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;claim&#8217; means a claim that gives rise to either or both a repayment of tax and a payment of interest payable in respect of such a repayment and includes part of such a claim;<\/p>\n<p>&#8216;liability&#8217; means any tax due and payable which is unpaid and includes any tax estimated to be due and payable;<\/p>\n<p>&#8216;overpayment&#8217; means a payment or remittance (including part of such a payment or remittance) which is in excess of the amount of the liability against which it is credited.<\/p>\n<p>(2)Where the Collector-General is satisfied that a person has not complied with the obligations imposed on the person in relation to either or both &#8211;<\/p>\n<p>(a)the payment of tax that is due and payable, and<\/p>\n<p>(b)the delivery of returns required to be made,<\/p>\n<p>then the Collector-General may, in a case where a repayment is due to the person in respect of a claim or overpayment &#8211;<\/p>\n<p>(i)where paragraph (a) applies, or where paragraphs (a) and (b) apply, instead of making the repayment, set the amount of the repayment against any liability, and<\/p>\n<p>(ii)where paragraph (b) only applies, withhold making the repayment until such time as the returns required to be delivered have been delivered.<\/p>\n<p>(3)<\/p>\n<p>(a)Where a person (referred to in this subsection as the &#8216; first-men tioned person &#8216;) has assigned, transferred or sold a right to a claim or overpayment to another person (referred to in this subsection as the &#8216; secondmentioned person &#8216;) and subsection (2)(a) applies, then the Collector-General shall, in a case where a repayment would have been due to the first-mentioned person in respect of the claim or overpayment if he or she had not assigned, transferred or sold his or her right to the claim or overpayment, instead of making the repayment to the second-mentioned person, set that claim or overpayment against tax that is due and payable by that first-mentioned person.<\/p>\n<p>(b)Where the first-mentioned person and the second-mentioned person are connected persons within the meaning of section 10, then the balance, if any, of the repayment referred to in paragraph (a) shall be set against tax due and payable by the second-mentioned person.<\/p>\n<p>(4)Where the Collector-General has set or withheld a repayment by virtue of subsection (2) or (3), then he or she shall give notice in writing to that effect to the person or persons concerned and, where subsection (2)(ii) applies, interest shall not be payable under any provision of the Acts from the date of such notice in respect of any repayment so withheld.<\/p>\n<p>(5)The Revenue Commissioners may make regulations for the purpose of giving effect to this section and, without prejudice to the generality of the foregoing, such regulations may provide for the order of priority of the liabilities to tax against which any claim or overpayment is to be set in accordance with subsection (2) or (3) or both.<\/p>\n<p>(6)Every regulation made under this section is to be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann 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.<\/p>\n<p>(7)The Taxes (Offset of Repayments) Regulations 2002 (S.I. No. 471 of 2002) shall have effect as if they were made under subsection (5) and had complied with subsection (6).<\/p>\n<p>Chapter 1C<\/p>\n<h4>Recovery provisions, evidential rules, etc. (ss. 960I-960Q)<\/h4>\n<p>960I.<\/p>\n<h4>Recovery of tax by way of civil proceedings.<\/h4>\n<p>(1)Without prejudice to any other means by which payment of tax may be enforced, any tax due and payable or any balance of such tax may be sued for and recovered by proceedings taken by the Collector-General in any court of competent jurisdiction.<\/p>\n<p>(2)All or any of the amounts of tax due from any one person may be included in the same summons.<\/p>\n<p>(3)The rules of court for the time being applicable to civil proceedings commenced by summary summons, in so far as they relate to the recovery of tax, shall apply to proceedings under this section.<\/p>\n<p>(4)The acceptance of a part payment or a payment on account in respect of tax referred to in a summons shall not prejudice proceedings for the recovery of the balance of the tax due and the summons may be amended accordingly.<\/p>\n<p>(5)<\/p>\n<p>(a)Proceedings under this section may be brought for the recovery of the total amount which an employer is liable, under Chapter 4 and the Income Tax Regulations, to pay to the Collector-General for any income tax month without &#8211;<\/p>\n<p>(i)distinguishing the amounts for which the employer is liable to pay by reference to each employee, and<\/p>\n<p>(ii)specifying the employees in question.<\/p>\n<p>(b)For the purposes of the proceedings referred to in paragraph (a), the total amount shall be one single cause of action or one matter of complaint.<\/p>\n<p>(c)Nothing in this subsection shall prevent the bringing of separate proceedings for the recovery of each of the several amounts which the employer is liable to pay by reference to any income tax month and to the employer&#8217;s several employees.<\/p>\n<p>(6)For the purposes of subsection (5) &#8211;<\/p>\n<p>(a)any amount of tax assessed under section 990, or<\/p>\n<p>(b)any balance of tax so assessed but remaining unpaid,<\/p>\n<p>is deemed to be an amount of tax which any person paying emoluments was liable, under Chapter 4 and the Income Tax Regulations, to pay to the Collector-General.<\/p>\n<p>960J.<\/p>\n<h4>Evidential and procedural rules.<\/h4>\n<p>(1)In proceedings for the recovery of tax, a certificate signed by the Collector-General to the effect that, before the proceedings were instituted, any one or more of the following matters occurred:<\/p>\n<p>(a)the assessment to tax, if any, was duly made,<\/p>\n<p>(b)the assessment, if any, has become final and conclusive,<\/p>\n<p>(c)the tax or any specified part of the tax is due and outstanding,<\/p>\n<p>(d)demand for the payment of the tax has been duly made,<\/p>\n<p>shall be evidence until the contrary is proved of such of those matters that are so certified by the Collector-General.<\/p>\n<p>(2)<\/p>\n<p>(a)Subsection (1) shall not apply in the case of tax to which Chapter 4 applies.<\/p>\n<p>(b)In proceedings for the recovery of tax to which Chapter 4 applies, a certificate signed by the Collector-General that a stated amount of income tax under Schedule E is due and outstanding shall be evidence until the contrary is proved that the amount is so due and outstanding.<\/p>\n<p>(3)In proceedings for the recovery of tax, a certificate purporting to be signed by the Collector-General certifying the matters or any of the matters referred to in subsection (1) or (2) may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been duly signed by the person concerned.<\/p>\n<p>(4)If a dispute relating to a certificate referred to in subsection (1), (2) or (3) arises during proceedings for the recovery of tax, the judge may adjourn the proceedings to allow the Collector-General or the Revenue officer concerned to attend and give oral evidence in the proceedings and for any register, file or other record relating to the tax to be produced and put in evidence in the proceedings.<\/p>\n<p>960K.<\/p>\n<h4>Judgments for recovery of tax.<\/h4>\n<p>(1)In this section &#8216;judgment&#8217; includes any order or decree.<\/p>\n<p>(2)Where, in any proceedings for the recovery of tax, judgment is given against a person and a sum of money is accepted from the person against whom the proceedings were brought on account or in part payment of the amount of which the judgment was given, then &#8211;<\/p>\n<p>(a)such acceptance shall not prevent or prejudice the recovery under the judgment of the balance of that amount that remains unpaid,<\/p>\n<p>(b)the judgment shall be capable of being executed and enforced in respect of the balance as fully in all respects and by the like means as if the balance were the amount for which the judgment was given,<\/p>\n<p>(c)the law relating to the execution and enforcement of the judgment shall apply in respect of the balance accordingly, and<\/p>\n<p>(d)a certificate signed by the Collector-General stating the amount of the balance shall, for the purposes of the enforcement and execution of the judgment, be evidence until the contrary is proved of the amount of the balance.<\/p>\n<p>960L.<\/p>\n<h4>Recovery by sheriff or county registrar.<\/h4>\n<p>(1)Where any person does not pay any sum in respect of tax for which he or she is liable under the Acts, the Collector-General may issue a certificate to the county registrar or sheriff of the county in which the person resides or has a place of business certifying the amount due and outstanding and the person from whom that amount is payable.<\/p>\n<p>(2)<\/p>\n<p>(a)For the purposes of this subsection &#8211;<\/p>\n<p>&#8216; electronic &#8216; has the meaning assigned to it by the Electronic Commerce Act 2000 and an &#8216;electronic certificate&#8217; shall be construed accordingly;<\/p>\n<p>&#8216; issued in non-paper format &#8216; includes issued in facsimile.<\/p>\n<p>(b)A certificate to be issued by the Collector-General under this section may &#8211;<\/p>\n<p>(i)be issued in an electronic or other format, and<\/p>\n<p>(ii)where the certificate is issued in a non-paper format, be reproduced in a paper format by the county registrar or sheriff or by persons authorised by the county registrar or sheriff to do so.<\/p>\n<p>(c)A certificate issued in a non-paper format in accordance with paragraph (b) shall &#8211;<\/p>\n<p>(i)constitute a valid certificate for the purposes of this section,<\/p>\n<p>(ii)be deemed to have been made by the Collector-General, and<\/p>\n<p>(iii)be deemed to have been issued on the date that the Collector-General caused the certificate to issue.<\/p>\n<p>(d)<\/p>\n<p>(i)Where a certificate issued by the Collector-General is reproduced in a non-paper format in accordance with paragraph (b)(ii) and &#8211;<\/p>\n<p>(I)the reproduction contains, or there is appended to it, a note to the effect that it is a copy of the certificate so issued, and<\/p>\n<p>(II)the note contains the signature of the county registrar or sheriff or of the person authorised under paragraph (b)(ii) and the date of such signing,<\/p>\n<p>then the copy of the certificate with the note so signed and dated shall, for all purposes, have effect as if it was the certificate itself.<\/p>\n<p>(ii)A signature or date in a note, on a copy of, or appended to, a certificate issued in a non-paper format by the Collector-General, and reproduced in a paper format in accordance with paragraph (b)(ii), that &#8211;<\/p>\n<p>(I)in respect of such signature, purports to be that of the county registrar or sheriff or of a person authorised to make a copy, shall be taken until the contrary is shown to be the signature of the county registrar or sheriff or of a person who at the material time was so authorised, and<\/p>\n<p>(II)in respect of such date, shall be taken until the contrary is shown to have been duly dated.<\/p>\n<p>(3)<\/p>\n<p>(a)Immediately on receipt of the certificate, the county registrar or sheriff shall proceed to levy the amount certified in the certificate to be in default by seizing all or any of the goods, animals or other chattels within his or her area of responsibility belonging to the defaulter.<\/p>\n<p>(b)For the purposes of paragraph (a), the county registrar or sheriff shall (in addition to the rights, powers and duties conferred on him or her by this section) have all such rights, powers and duties as are for the time being vested in him or her by law in relation to the execution of a writ of fieri facias in so far as those rights, powers and duties are not inconsistent with the additional rights, powers and duties conferred on him or her by this section.<\/p>\n<p>(4)A county registrar or sheriff executing a certificate under this section shall be entitled &#8211;<\/p>\n<p>(a)if the sum certified in the certificate is in excess of \u20ac19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated in accordance to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14(1)(a) of the Enforcement of Court Orders Act 1926 and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order, within the meaning of the Enforcement of Court Orders Act 1926 (in this section referred to as an &#8216;execution order&#8217;), of the High Court,<\/p>\n<p>(b)if the sum referred to in the certificate to be in default exceeds \u20ac3,175 but does not exceed \u20ac19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and<\/p>\n<p>(c)if the sum certified in the certificate to be in default does not exceed \u20ac3,175 and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.<\/p>\n<p>960M.<\/p>\n<h4>Taking by Collector-General of proceedings in bankruptcy.<\/h4>\n<p>(1)The Collector-General may in his or her own name apply for the grant of a bankruptcy summons under section 8 of the Bankruptcy Act 1988 or present a petition for adjudication under section 11 of that Act in respect of tax (except corporation tax) due and payable or any balance of such tax.<\/p>\n<p>(2)Subject to this section, the rules of court for the time being applicable and the enactments relating to bankruptcy shall apply to proceedings under this section.<\/p>\n<p>960N.<\/p>\n<h4>Continuance of pending proceedings and evidence in proceedings.<\/h4>\n<p>(1)Where the Collector-General has instituted proceedings under section 960I(1) or 960M(1) for the recovery of tax or any balance of tax and, while such proceedings are pending, such Collector-General ceases for any reason to hold that office, the proceedings may be continued in the name of that Collector-General by any person (in this section referred to as the &#8216;successor&#8217;) duly appointed to collect such tax in succession to that Collector-General or any subsequent Collector-General.<\/p>\n<p>(2)In any case where subsection (1) applies, the successor shall inform the person or persons against whom the proceedings concerned are pending that those proceedings are being so continued and, on service of such notice, notwithstanding any rule of court, it shall not be necessary for the successor to obtain an order of court substituting him or her for the person who has instituted or continued proceedings.<\/p>\n<p>(3)Any affidavit or oath to be made by a Collector-General for the purposes of the Land and Conveyancing Law Reform Act 2009 may be made by a successor.<\/p>\n<p>(4)Where the Collector-General duly appointed to collect tax in succession to another Collector-General institutes or continues proceedings under section 960I(1) or 960M(1) for the recovery of tax or any balance of tax, then the person previously appointed as Collector-General shall for the purposes of the proceedings be deemed until the contrary is proved to have ceased to be the Collector-General appointed to collect the tax.<\/p>\n<p>(5)Where a Revenue officer nominated in accordance with section 960B has instituted proceedings under section 960I(1) or 960M(1) for the recovery of tax or the balance of tax, and while such proceedings are pending, such officer dies or otherwise ceases for any reason to be a Revenue officer &#8211;<\/p>\n<p>(a)the right of such officer to continue proceedings shall cease and the right to continue proceedings shall vest in such other officer as may be nominated by the Revenue Commissioners,<\/p>\n<p>(b)where such other officer is nominated he or she shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and<\/p>\n<p>(c)where an officer is so substituted, he or she shall give notice in writing of the substitution to the defendant.<\/p>\n<p>(6)In proceedings under section 960I(1) or 960M(1) taken by a Revenue officer nominated in accordance with section 960B, a certificate signed by the Revenue Commissioners certifying the following facts &#8211;<\/p>\n<p>(a)that a person is an officer of the Revenue Commissioners,<\/p>\n<p>(b)that he or she has been nominated by them in accordance with section 960B, and<\/p>\n<p>(c)that he or she has been nominated by them in accordance with subsection (5)(a),<\/p>\n<p>shall be evidence unless the contrary is proved of those facts.<\/p>\n<p>(7)In proceedings under section 960I(1) or 960M(1) taken by a Revenue officer nominated in accordance with section 960B, a certificate signed by the Revenue Commissioners certifying the following facts &#8211;<\/p>\n<p>(a)that the plaintiff has ceased to be an officer of the Revenue Commissioners nominated by them in accordance with section 960B,<\/p>\n<p>(b)that another person is a Revenue officer,<\/p>\n<p>(c)that such other person has been nominated by them in accordance with section 960B, and<\/p>\n<p>(d)that such other person has been nominated by them to take proceedings to recover tax,<\/p>\n<p>shall be evidence until the contrary is proved of those facts.<\/p>\n<p>960O.<\/p>\n<h4>Winding-up of companies: priority for taxes.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216; Act of 2014 &#8216; means the Companies Act 2014;<\/p>\n<p>&#8216; Act of 2010 &#8216; means the Value-Added Tax Consolidation Act 2010;<\/p>\n<p>&#8216; relevant date &#8216; has the same meaning as in section 621 of the Act of 2014;<\/p>\n<p>&#8216; relevant period &#8216; means &#8211;<\/p>\n<p>(a)in paragraph (a)(i) of subsection (4) and in paragraphs (b) and (c) of that subsection, the 12 month period next before the date that is 14 days after the end of the income tax month in which the relevant date occurred;<\/p>\n<p>(b)in subparagraphs (ii) to (v) of subsection (4)(a), the 12 month period referred to in the relevant subsection;<\/p>\n<p>&#8216; relevant subsection &#8216; means subsection (2)(a)(iii) of section 621 of the Act of 2014.<\/p>\n<p>(2)For the purposes of section 440 of the Act of 2014 and the relevant subsection, the amount referred to in the relevant subsection is deemed to include corporation tax and capital gains tax.<\/p>\n<p>(3)<\/p>\n<p>(a)Any value-added tax, including interest payable on that value-added tax in accordance with section 114 of the Act of 2010, for which a company is liable for taxable periods (within the meaning of that Act) which ended within the period of 12 months next before the relevant date are to be included among the debts which under section 621 of the Act of 2014 are to be paid in priority to all other debts in the winding up of the company.<\/p>\n<p>(b)For the purposes of section 440 of the Act of 2014, paragraph (a) is deemed to be included in section 621 of that Act.<\/p>\n<p>(4)<\/p>\n<p>(a)For the purposes of section 440 of the Act of 2014 and the relevant subsection, the amount referred to in the relevant subsection is deemed to include &#8211;<\/p>\n<p>(i)so much as is unpaid of an authorised employer&#8217;s PAYE liability,<\/p>\n<p>(ii)amounts of tax due and payable under Chapter 2 of Part 18 and regulations made under that Chapter that relate to a period or periods falling in whole or in part within the relevant period,<\/p>\n<p>(iii)[deleted]<\/p>\n<p>(iv)[deleted]<\/p>\n<p>(v)amounts of tax to which section 990 applies that relate to a period or periods falling in whole or in part within the relevant period.<\/p>\n<p>(b)In the case of any amount referred to in subparagraphs (ii) to (v) of paragraph (a) for a period falling partly within and partly outside the relevant period, the total sum or amount is to be apportioned according to the respective lengths of the periods falling within the relevant period and outside of that period so as to determine the amount of tax that relates to the relevant period.<\/p>\n<p>(c)For the purposes of paragraph (a)(i), &#8216;authorised employer&#8217;s PAYE liability&#8217;, in relation to an employer whose due date for the payment of tax has been varied by way of a notice under section 985G(7), means the amount determined by the formula &#8211;<\/p>\n<p>(A + B \u2013 C) + D<\/p>\n<p>where &#8211;<\/p>\n<p>Ais any amount which, if a notice under section 985G(7) was not issued, would have been an amount due at the relevant date in respect of sums that the employer is liable under Chapter 4 and the Income Tax Regulations to deduct from emoluments paid by the employer during the relevant period,<\/p>\n<p>Bis any amount which, if a notice under section 985G(7) was not issued, would have been an amount due at the relevant date in respect of sums that were not so deducted but which the employer was liable, in accordance with section 985A and any regulations under that section, to remit to the Collector-General in respect of notional payments made by the employer during the relevant period,<\/p>\n<p>Cis any amount which the employer was liable under Chapter 4 and the Income Tax Regulations to repay during the relevant period, and<\/p>\n<p>Dis any interest payable under section 991 in respect of the amounts referred to in the meanings of A and B.<\/p>\n<p>960P.<\/p>\n<h4>Bankruptcy: priority for taxes.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;Act of 2010&#8217; means the Value-Added Tax Consolidation Act 2010;<\/p>\n<p>&#8216;Act of 1988&#8217; means the Bankruptcy Act 1988;<\/p>\n<p>&#8216;relevant period&#8217;, in relation to the distribution of the property of a bankrupt, arranging debtor or person dying insolvent, means the period of 12 months before the date on which the order for adjudication of the person as a bankrupt was made, the petition of arrangement of the person as a debtor was filed or, as the case may be, the person died insolvent.<\/p>\n<p>(2)For the purposes of subsection (1)(a) of section 81 of the Act of 1988, the amount referred to in that subsection is deemed to include capital gains tax, local property tax and vacant homes tax.<\/p>\n<p>(3)The priority attaching to the taxes to which section 81 of the Act of 1988 applies shall also apply to &#8211;<\/p>\n<p>(a)any value-added tax, including interest payable on value-added tax in accordance with section 114 of the Act of 2010, for which a person is liable for taxable periods (within the meaning of that Act) which have ended within the relevant period,<\/p>\n<p>(b)so much as is unpaid of an employer&#8217;s PAYE liability for the relevant period,<\/p>\n<p>(c)amounts of tax due and payable under Chapter 2 of Part 18 and regulations made under that Chapter which relate to a period or periods falling in whole or in part within the relevant period,<\/p>\n<p>(d)[deleted]<\/p>\n<p>(e)[deleted]<\/p>\n<p>(f)amounts of tax to which section 990 applies which relate to a period or periods falling in whole or in part within the relevant period.<\/p>\n<p>(4)In the case of any amount referred to in paragraphs (c) to (f) of subsection (3) for a period falling partly within and partly outside the relevant period, the total sum or amount is to be apportioned according to the respective lengths of the periods falling within the relevant period and outside of that period in order to determine the amount of tax which relates to the relevant period.<\/p>\n<p>(5)In subsection (3)(b) &#8217;employer&#8217;s PAYE liability for the relevant period&#8217; means the amount determined by the formula &#8211;<\/p>\n<p>(A + B &#8211; C) + D<\/p>\n<p>where &#8211;<\/p>\n<p>Ais all sums which an employer was liable under Chapter 4 and the Income Tax Regulations to deduct from emoluments paid by the employer during the relevant period,<\/p>\n<p>Bis all sums that were not so deducted but which an employer was liable, in accordance with section 985A and regulations under that section, to remit to the Collector-General in respect of notional payments made by the employer during the relevant period,<\/p>\n<p>Cis any amounts which the employer was liable under Chapter 4 and the Income Tax Regulations to repay during the relevant period, and<\/p>\n<p>Dis any interest payable under section 991 in respect of the sums referred to in the meanings of A and B.<\/p>\n<p>960Q.<\/p>\n<h4>Recovery of amounts received by a person following the lodgement of an incorrect account, etc.<\/h4>\n<p>(1)All amounts of money received from the Revenue Commissioners by a person shall be repaid by that person to the Revenue Commissioners where those amounts arose from the making or delivery for any purpose of the Acts of any incorrect account, declaration, information, particulars, return or statement in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment.<\/p>\n<p>(2)All amounts of money to be repaid to the Revenue Commissioners under subsection (1) shall &#8211;<\/p>\n<p>(a)be determined by a Revenue officer,<\/p>\n<p>(b)for the purposes of this Part, be deemed to be amounts of tax which are due and payable to the Revenue Commissioners.<\/p>\n<p>(3)Notwithstanding anything in the Acts, the determination referred to in subsection (2)(a) may be made at any time.<\/p>\n<p>(4)<\/p>\n<p>(a)Subject to paragraph (b), a person aggrieved by a determination made by a Revenue officer under subsection (2)(a) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.<\/p>\n<p>(b)Where a Revenue officer includes an amount of money determined under subsection (2)(a) in an assessment made on a person and the person appeals the determination under paragraph (a), no appeal shall lie against the assessment unless that person has grounds for appeal other than that determination.<\/p>\n<p>(5)<\/p>\n<p>(a)Amounts of tax which, by virtue of subsection (2), are due and payable to the Revenue Commissioners may be included in assessments made by an inspector or other Revenue officer.<\/p>\n<p>(b)Where an assessment is made in accordance with paragraph (a), an inspector or other Revenue officer shall give notice to the person assessed of the assessment made but it shall not be necessary to set out in the notice of assessment any particulars other than particulars as to the amount of tax to be paid by the person assessed.<\/p>\n<p>(6)Notwithstanding anything in the Tax Acts, the assessment referred to in subsection (5) may be made at any time.<\/p>\n<p>Chapter 1D<\/p>\n<h4>Power to require statement of affairs, security, etc. (ss. 960R-960S)<\/h4>\n<p>960R.<\/p>\n<h4>Power to require statement of affairs, security, etc.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;asset&#8217; includes any interest in an asset;<\/p>\n<p>&#8216;market value&#8217;, in relation to property, means the price which that property might reasonably be expected to fetch if sold in the open market;<\/p>\n<p>&#8216;prescribed&#8217; means prescribed by the Revenue Commissioners;<\/p>\n<p>&#8216;specified date&#8217;, in relation to a notice under subsection (3), means the date specified in the notice.<\/p>\n<p>(2)For the purposes of this section, the cost of acquisition to a person of an asset shall include &#8211;<\/p>\n<p>(a)the amount or value of the consideration, in money or money&#8217;s worth, given by the person or on the person&#8217;s behalf for the acquisition of the asset, together with the incidental costs to the person of the acquisition or, if the asset was not acquired by the person, any expenditure incurred by the person in acquiring the asset, and<\/p>\n<p>(b)the amount of any expenditure incurred on the asset by the person or on that person&#8217;s behalf for the purpose of enhancing the value of the asset, being expenditure reflected in the state or nature of the asset at the specified date, and any expenditure incurred by the person in establishing, preserving or defending the person&#8217;s title to, or to a right over, the asset.<\/p>\n<p>(3)Where tax is due and outstanding by a person and that person has failed to discharge that tax, the Collector-General may require &#8211;<\/p>\n<p>(a)that person, by notice in writing given to that person, and<\/p>\n<p>(b)where that person and his or her spouse or civil partner are jointly assessed to income tax under section 1017 or 1031C, that person&#8217;s spouse or civil partner, by notice in writing given to the spouse or civil partner,<\/p>\n<p>to deliver to the Collector-General within 30 days of the giving of the notice a statement of affairs in the prescribed form as at the date specified in the notice.<\/p>\n<p>(4)For the purposes of subsection (3), a request in writing by the Collector-General to clarify any matter contained in the statement of affairs shall be deemed to be a requirement to deliver a statement of affairs.<\/p>\n<p>(5)In this section &#8216;statement of affairs&#8217;, in relation to a notice under subsection (3), means &#8211;<\/p>\n<p>(a)where the person to whom notice is given is acting otherwise than in a representative capacity or as a trustee, a statement of all the assets wherever situated to which that person is beneficially entitled on the specified date and all the liabilities for which that person is liable on the specified date and a statement of all the person&#8217;s income and outgoings in respect of such period or periods as may be specified in the notice,<\/p>\n<p>(b)where the person to whom notice is given is a person (&#8216;the first-mentioned person&#8217;) acting in a representative capacity for a person (&#8216;the second-mentioned person&#8217;), a statement of all the assets wherever situated to which the second-mentioned person is beneficially entitled which give rise to tax in respect of which the first-mentioned person is liable in a representative capacity or are assets in respect of which the first-mentioned person performed functions or duties in a representative capacity and all the liabilities for which the first-mentioned person is liable on the specified date and a statement of all the income and outgoings of the second-mentioned person in respect of such period or periods as may be specified in the notice,<\/p>\n<p>(c)where the person to whom notice is given is a trustee of a trust, a statement of all the assets and liabilities comprised in the trust on the specified date and a statement of all the income and outgoings of the trust in respect of such period or periods as may be specified in the notice, or<\/p>\n<p>(d)where the person to whom notice is given is the spouse or civil partner referred to in section (3)(b), a statement of all assets wherever situated to which that spouse or civil partner is beneficially entitled on the specified date and all the liabilities for which that spouse or civil partner is liable on the specified date and a statement of all the person&#8217;s income and outgoings in respect of such period or periods as may be specified in the notice.<\/p>\n<p>(6)Any assets to which a minor child of, or a minor child of the civil partner of, the person referred to in paragraph (a) or (b) of subsection (3) is beneficially entitled shall be included in that person&#8217;s statement of affairs under this section where &#8211;<\/p>\n<p>(a)such assets at any time before their acquisition by the minor child were disposed of by that person whether to that minor child or not, or<\/p>\n<p>(b)the consideration for the acquisition of such assets by the minor child was provided directly or indirectly by that person.<\/p>\n<p>(7)A statement of affairs delivered under this section shall contain in respect of each asset included in the statement &#8211;<\/p>\n<p>(a)a full description,<\/p>\n<p>(b)its location on the specified date,<\/p>\n<p>(c)the cost of acquisition to the person beneficially entitled to that asset,<\/p>\n<p>(d)the date of acquisition,<\/p>\n<p>(e)its market value and details of any charges or encumbrances on that asset, and<\/p>\n<p>(f)details of all policies of insurance (if any) whereby the risk of any kind of damage or injury, or the loss or depreciation of the asset is insured.<\/p>\n<p>(7A)A statement of affairs delivered under this section shall contain in respect of each liability and each item of income or outgoings such information as the Collector-General may specify in the prescribed form.<\/p>\n<p>(8)A statement of affairs delivered under this section shall, in the case of an asset which is an interest other than an absolute interest, contain particulars of the title under which the beneficial entitlement arises.<\/p>\n<p>(9)A statement of affairs delivered under this section shall be signed by the person by whom it is delivered and shall include a statutory declaration by that person that it is to the best of that person&#8217;s knowledge, information and belief correct and complete.<\/p>\n<p>(10)[deleted]<\/p>\n<p>960S.<\/p>\n<h4>Security for certain taxes.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;tax&#8217; means &#8211;<\/p>\n<p>(a)income tax deductible in accordance with Chapter 4 of Part 42 and any regulations made under that Chapter,<\/p>\n<p>(b)tax deductible in accordance with Chapter 2 of Part 18 and any regulations made under that Chapter,<\/p>\n<p>(c)universal social charge chargeable in accordance with Part 18D, or<\/p>\n<p>(d)value-added tax chargeable in accordance with the Value-Added Tax Acts, or<\/p>\n<p>(e)local property tax deductible in accordance with the Finance (Local Property Tax) Act 2012.<\/p>\n<p>(2)The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require a person carrying on a business, to give security, or further security, of such amount and in such manner and form as they may determine, for the payment of any tax which is, or may become, due from that person from the date of service on that person of a notice in writing to that effect.<\/p>\n<p>(3)Where a requirement under subsection (2) arises, the Revenue Commissioners shall cause a notice in writing to that effect to be served on the person.<\/p>\n<p>(4)Where a person is served with a notice in accordance with subsection (3), it shall be an offence for that person to engage in business until such security, or further security, is provided to the Revenue Commissioners.<\/p>\n<p>(5)A person aggrieved by a notice served on that person in accordance with subsection (3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.<\/p>\n<p>(6)Where a person gives a notice of appeal in accordance with subsection (5), subsection (4) shall not apply until the Appeal Commissioners determine the matter.<\/p>\n<p>Chapter 2<\/p>\n<h4>Corporation tax (ss. 973-975)<\/h4>\n<p>973.<\/p>\n<p>Collection of corporation tax.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)The Collector-General shall collect and levy the tax from time to time charged on all assessments to corporation tax of which particulars have been transmitted to him or her under section 928(1).<\/p>\n<p>(2)All such powers as are exercisable with respect to the collecting and levying of sums of income tax under Schedule D of which particulars are transmitted under section 928(1) shall extend with respect to sums of corporation tax of which particulars are transmitted under that section.<\/p>\n<p>974. Priority for corporation tax.<br \/>\nRepealed from 1 March 2009<br \/>\nThe priority attaching to assessed taxes under sections 98 and 285 of the Companies Act, 1963, shall apply to corporation tax.<\/p>\n<p>975. Application of sections 964(2), 980(8) and 981 for purposes of corporation tax.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)Subsection (2) of section 964 shall apply in relation to corporation tax as it applies in relation to income tax, and accordingly the reference in that subsection to income tax shall apply as if it was or included a reference to corporation tax.<\/p>\n<p>(2)Section 980(8) shall apply for corporation tax as for capital gains tax, and references to capital gains tax in that section shall apply accordingly as if they were or included references to corporation tax.<\/p>\n<p>(3)Section 981 shall apply for the purposes of corporation tax as it applies for the purposes of capital gains tax.<\/p>\n<p>Chapter 3<\/p>\n<p>Capital gains tax (ss. 976-982)<\/p>\n<p>976. Collection of capital gains tax.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)The Collector-General for the time being appointed under section 851 shall collect and levy capital gains tax from time to time charged in all assessments made under the Capital Gains Tax Acts of which particulars have been transmitted to him or her under section 928(1) as applied to capital gains tax by section 931, and the provisions of section 851 relating to the nomination by the Revenue Commissioners of persons to act as the Collector-General or to exercise the powers of the Collector-General shall apply to capital gains tax as they apply to income tax.<\/p>\n<p>(2)The provisions of the Income Tax Acts relating to the collection and recovery of income tax shall, subject to any necessary modifications, apply in relation to capital gains tax as they apply in relation to income tax chargeable under Schedule D.<\/p>\n<p>(3)In particular and without prejudice to the generality of subsection (2), Chapter 1 of this Part (other than sections 960 and 972) shall, subject to any necessary modifications, apply to capital gains tax.<\/p>\n<p>977.<\/p>\n<h4>Recovery of capital gains tax from shareholder.<\/h4>\n<p>(1)In this section, &#8220;capital distribution&#8221; has the same meaning as in section 583.<\/p>\n<p>(2)This section shall apply where a person (in this section referred to as &#8220;the beneficiary&#8221;) connected with a company resident in the State receives or becomes entitled to receive in respect of shares in the company any capital distribution from the company, other than a capital distribution representing a reduction of capital, and &#8211;<\/p>\n<p>(a)the capital so distributed derives from the disposal of assets in respect of which a chargeable gain accrues to the company, or<\/p>\n<p>(b)the distribution constitutes such a disposal of assets.<\/p>\n<p>(3)Where &#8211;<\/p>\n<p>(a)the capital gains tax assessed on the company for the year of assessment in which the chargeable gain referred to in subsection (2) accrues includes any amount in respect of that chargeable gain, and<\/p>\n<p>(b)any of the capital gains tax assessed on the company for that year is not paid within 6 months from the date when it becomes payable by the company,<\/p>\n<p>the beneficiary may by an assessment made within 2 years from that date be assessed and charged (in the name of the company) to an amount of that capital gains tax &#8211;<\/p>\n<p>(i)not exceeding the amount or value of the capital distribution which the beneficiary has received or became entitled to receive, and<\/p>\n<p>(ii)not exceeding a proportion equal to the beneficiary&#8217;s share of the capital distribution made by the company of capital gains tax on the amount of that gain at the rate in force when the gain accrued.<\/p>\n<p>(4)A beneficiary paying any amount of tax under this section shall be entitled to recover a sum equal to that amount from the company.<\/p>\n<p>(5)This section is without prejudice to any liability of the beneficiary receiving or becoming entitled to receive the capital distribution in respect of a chargeable gain accruing to that beneficiary by reference to the capital distribution as constituting a disposal of an interest in shares in the company.<\/p>\n<p>978.<\/p>\n<h4>Gifts: recovery of capital gains tax from donee.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;old asset&#8221; and &#8220;new asset&#8221; have the same meanings respectively as in section 597;<\/p>\n<p>references to a donor include, in the case of an individual who has died, references to his or her personal representatives;<\/p>\n<p>references to a gift include references to any transaction otherwise than by means of a bargain made at arm&#8217;s length in so far as money or money&#8217;s worth passes under the transaction without full consideration in money or money&#8217;s worth, and &#8220;donor&#8221; and &#8220;donee&#8221; shall be construed accordingly.<\/p>\n<p>(2)Where &#8211;<\/p>\n<p>(a)a chargeable gain accrues in any year of assessment to any person on the disposal of an asset by means of a gift, and<\/p>\n<p>(b)any amount of capital gains tax assessed on that person for that year of assessment is not paid within 12 months from the date when the tax becomes payable,<\/p>\n<p>the donee may by an assessment made not later than 2 years from the date when the tax became payable be assessed and charged (in the name of the donor) to capital gains tax on an amount &#8211;<\/p>\n<p>(i)not exceeding the amount of the chargeable gain so accruing, and<\/p>\n<p>(ii)not exceeding such an amount of chargeable gains as would, if charged at the rate provided in section 28(3), result in liability to an amount of capital gains tax equal to that amount of capital gains tax which was not paid by the donor.<\/p>\n<p>(3)Where the gift consists of a new asset, the donee may, in addition to being assessed and charged under subsection (2) in respect of the new asset, be assessed and charged as if the chargeable gain on the disposal of the old asset were a chargeable gain on the disposal of the new asset the capital gains tax in respect of which was not paid within 12 months from the date when the tax had become payable.<\/p>\n<p>(4)<\/p>\n<p>(a)Where a person on whom capital gains tax is assessed and charged in respect of the disposal of an asset transfers directly or indirectly by means of a gift to a donee &#8211;<\/p>\n<p>(i)the whole of the proceeds of the disposal, or<\/p>\n<p>(ii)in a case where the asset is a new asset acquired by the use of the proceeds of the disposal of an old asset, the whole of the proceeds of the disposal of the new asset,<\/p>\n<p>subsections (2) and (3) shall apply to the amount of capital gains tax so assessed and charged.<\/p>\n<p>(b)Where a person on whom capital gains tax is assessed and charged in respect of the disposal of an asset transfers directly or indirectly by means of a gift to a donee &#8211;<\/p>\n<p>(i)part of the proceeds of the disposal, or<\/p>\n<p>(ii)in a case where the asset is a new asset acquired by the use of the proceeds of the disposal of an old asset, part of the proceeds of the disposal of the new asset,<\/p>\n<p>subsections (2) and (3) shall apply to such part of the amount of capital gains tax so assessed and charged as bears to the whole of such tax the same proportion that that part of the proceeds bears to the whole of those proceeds.<\/p>\n<p>(5)The donee of a gift paying any amount of tax in pursuance of this section shall, subject to any terms or conditions of the gift, be entitled to recover a sum of that amount from the donor of the gift as a simple contract debt in any court of competent jurisdiction.<\/p>\n<p>(6)This section shall apply in relation to a gift made to 2 or more donees with any necessary modifications and subject to the condition that each such donee shall be liable to be assessed and charged in respect only of such part of the amount of capital gains tax payable by the donees by virtue of this section as bears to the whole of such tax the same proportion as the part of the gift made to that donee bears to the whole of the gift.<\/p>\n<p>979.<\/p>\n<h4>Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3).<\/h4>\n<p>Capital gains tax assessed on any person under section 977(3) or subsections (2) and (3) of section 978 in respect of gains accruing in any year shall be payable by that person at or before the expiration of 3 months following that year, or at the expiration of a period of 2 months beginning with the date of the making of the assessment, whichever is the later.<\/p>\n<p>980.<\/p>\n<h4>Deduction from consideration on disposal of certain assets.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;designated area&#8221; has the same meaning as it has in the Maritime Jurisdiction Act 2021;<\/p>\n<p>&#8220;exploration or exploitation rights&#8221; has the same meaning as in section 13;<\/p>\n<p>&#8220;shares&#8221; includes stock and any security.<\/p>\n<p>(2)This section shall apply to assets that are &#8211;<\/p>\n<p>(a)land in the State,<\/p>\n<p>(b)minerals in the State or any rights, interests or other assets in relation to mining or minerals or the searching for minerals,<\/p>\n<p>(c)exploration or exploitation rights in a designated area,<\/p>\n<p>(d)shares in a company deriving their value or the greater part of their value directly or indirectly from assets specified in paragraph (a), (b) or (c), other than shares quoted on a stock exchange,<\/p>\n<p>(e)shares, other than shares quoted on a stock exchange, to which section 584 applies, whether by virtue of that section or any other section, so that, as respects a person disposing of those shares, they are treated as the same shares as shares specified in paragraph (d), acquired as the shares so specified were acquired, and<\/p>\n<p>(f)goodwill of a trade carried on in the State.<\/p>\n<p>(2A)<\/p>\n<p>(a)In this subsection &#8211;<\/p>\n<p>\u2018arrangement\u2019 includes any agreement, understanding, scheme, transaction or series of transactions;<\/p>\n<p>\u2018relevant assets\u2019 means assets specified in subsection (2)(a), (b) or (c).<\/p>\n<p>(b)In calculating the portion of the value of shares attributable directly or indirectly to relevant assets for the purposes of subsection (2)(d), account shall not be taken of any arrangement that &#8211;<\/p>\n<p>(i)involves a transfer of money or other assets (apart from relevant assets) from a person connected with the company in which those shares are held,<\/p>\n<p>(ii)is made before a disposal of relevant assets, and<\/p>\n<p>(iii)the main purpose or one of the main purposes of which is the avoidance of tax.<\/p>\n<p>(3)This section shall not apply where the amount or value of the consideration in money or money&#8217;s worth on a disposal does not exceed the sum of \u20ac500,000 (or the sum of \u20ac1,000,000 if the asset disposed of is a house (within the meaning of section 372AK)); but if an asset owned at one time by one person, being an asset to which this section would but for this subsection apply, is disposed of by that person in parts &#8211;<\/p>\n<p>(a)to the same person, or<\/p>\n<p>(b)to persons who are acting in concert or who are connected persons,<\/p>\n<p>whether on the same or different occasions, the several disposals shall for the purposes of this subsection, but not for any other purpose, be treated as a single disposal.<\/p>\n<p>(3A)This section shall not apply to a disposal by a body specified in Schedule 15.<\/p>\n<p>(4)<\/p>\n<p>(a)Subject to paragraph (b), on payment of the consideration for acquiring an asset to which this section applies &#8211;<\/p>\n<p>(i)the person by or through whom any such payment is made shall deduct from that payment a sum representing an amount of capital gains tax equal to 15 per cent of that payment,<\/p>\n<p>(ii)the person to whom the payment is made shall allow such deduction on receipt of the residue of the payment, and<\/p>\n<p>(iii)the person making the deduction shall, on proof of payment to the Revenue Commissioners of the amount so deducted, be acquitted and discharged of so much money as is represented by the deduction as if that sum had been actually paid to the person making the disposal.<\/p>\n<p>(b)Where the person disposing of the asset produces to the person acquiring the asset &#8211;<\/p>\n<p>(i)a certificate issued under subsection (8) in relation to the disposal, or<\/p>\n<p>(ii)if the asset concerned is land on which a new house has been built or land on which a new house is in the course of being built, a certificate issued under subsection (8) in relation to the disposal or one of the certificates specified in subsection (8A) which, in either case, has been issued to the person disposing of the asset,<\/p>\n<p>no deduction referred to in paragraph (a) shall be made.<\/p>\n<p>(c)In paragraph (b)(ii) &#8211;<\/p>\n<p>&#8216;house&#8217; has the same meaning as it has in section 372AK;<\/p>\n<p>&#8216;new house&#8217; means a house which has been developed or is being developed by or on behalf of the person disposing of it and which has not been used at any time before its disposal.<\/p>\n<p>(5)Where any payment referred to in subsection (4)(a) is made by or on behalf of any person, that person shall, within 30 days of the date of the payment, deliver to the Revenue Commissioners an account of the payment and of the amount deducted from the payment, and pay to the Collector-General an amount of capital gains tax equal to 15 per cent of the amount of the payment.<\/p>\n<p>(5A)Capital gains tax which by virtue of subsection (5) is payable by a person who makes a payment shall &#8211;<\/p>\n<p>(a)be payable by that person in addition to any capital gains tax which by virtue of any other provision of the Capital Gains Tax Acts is payable by that person,<\/p>\n<p>(b)be due within 30 days of the time when the payment is made, and<\/p>\n<p>(c)be payable by that person without the making of an assessment,<\/p>\n<p>but tax which has become so due may be assessed on the person making the payment (whether or not the tax has been paid when the assessment is made) if that tax or any part of that tax is not paid on or before the due date.<\/p>\n<p>(6)Where, in relation to any payment referred to in subsection (4)(a), any person has made default in delivering an account required by this section, or where the inspector is not satisfied with the account, the inspector may estimate the amount of the payment to the best of his or her judgment and, notwithstanding section 31, may assess and charge that person to capital gains tax for the year of assessment in which the payment was made on the amount so estimated at the rate of 15 per cent.<\/p>\n<p>(7)Where the amount of capital gains tax which, by virtue of subsection (5A), a person has become liable to pay to the Collector-General, has been so paid, appropriate relief shall, on a claim being made in that behalf, be given to the person chargeable in respect of the gain on the disposal, whether by discharge, repayment or otherwise.<\/p>\n<p>(8)<\/p>\n<p>(a)A person chargeable to capital gains tax on the disposal of an asset to which this section applies, or another person (in this section referred to as an &#8216;agent&#8217;) acting under the authority of such person, may apply to the inspector for a certificate that tax should not be deducted from the consideration for the disposal of the asset and that the person acquiring the asset should not be required to give notice to the Revenue Commissioners in accordance with subsection (9)(a).<\/p>\n<p>(b)If the inspector is satisfied that the person making the application is either the person making the disposal, or an agent, and that &#8211;<\/p>\n<p>(i)the person making the disposal is resident in the State,<\/p>\n<p>(ii)no amount of capital gains tax is payable in respect of the disposal, or<\/p>\n<p>(iii)the capital gains tax chargeable for the year of assessment for which the person making the disposal is chargeable in respect of the disposal of the asset and the tax chargeable on any gain accruing in any earlier year of assessment (not being a year ending earlier than the 6th day of April, 1974) on a previous disposal of the asset has been paid,<\/p>\n<p>the inspector shall issue the certificate to the person making the disposal or, as the case may be, the agent, and shall issue a copy of the certificate to the person acquiring the asset.<\/p>\n<p>(c)Where an application is made under this subsection by an agent, it must include the name and address of the person making the disposal and where such person is resident in the State, that person&#8217;s tax reference number (within the meaning of section 885).<\/p>\n<p>(8A)<\/p>\n<p>(a)The certificates referred to in subsection (4)(b) are &#8211;<\/p>\n<p>(i)a certificate of authorisation (within the meaning of section 531) issued for the purposes of that section, the period of validity of which, as provided for by regulations under subsection (6) of that section, has not expired,<\/p>\n<p>(ii)a tax clearance certificate (within the meaning of section 1094) issued for the purposes of that section, the period of validity of which has not expired,<\/p>\n<p>(iii)a tax clearance certificate (within the meaning of section 1095) issued for the purposes of that section, the period of validity of which has not expired, or<\/p>\n<p>(iv)where a person has not been issued with such a certificate of authorisation or such a tax clearance certificate, a certificate such as is referred to in paragraph (b).<\/p>\n<p>(b)Where a person has not been issued with a certificate of authorisation or a tax clearance certificate such as is referred to in subparagraph (i), (ii) or (iii) of paragraph (a), the person disposing of an asset referred to in subsection (4)(b)(ii) may apply in that behalf, for the purposes of this paragraph, to the Collector-General for the issue of a certificate and such an application shall be deemed to be an application made under section 1095 for the issuing of a tax clearance certificate thereunder and that section shall, accordingly, apply with the following and any other necessary modifications, that is to say, for the reference in subsection (2) of section 1095 to the scheme there shall be substituted a reference to subsection (4)(b) of this section.<\/p>\n<p>(c)For the purpose of this section, a notification issued, within the previous 12 months, by the Revenue Commissioners under section 530I that the named person is a person to whom section 530G applies shall be treated as a certificate for the purposes of this subsection.<\/p>\n<p>(8B)Subsection (8) shall apply for corporation tax as it applies for capital gains tax, and references to capital gains tax in that subsection shall apply accordingly as if they were or included references to corporation tax.<\/p>\n<p>(9)<\/p>\n<p>(a)Where &#8211;<\/p>\n<p>(i)after the 2nd day of June, 1995, a person acquires an asset to which this section applies and section 978 does not apply,<\/p>\n<p>(ii)the consideration for acquiring the asset is of such a kind that the deduction mentioned in subsection (4) cannot be made out of the consideration, and<\/p>\n<p>(iii)the person disposing of the asset does not, at or before the time at which the acquisition is made, produce to the person acquiring the asset a certificate under subsection (8) in relation to the disposal or one of the certificates specified in subsection (8A), being a certificate which, in either case, has been issued to the person disposing of the asset,<\/p>\n<p>the person acquiring the asset shall within 7 days of the time at which the acquisition is made &#8211;<\/p>\n<p>(I)notify the Revenue Commissioners of the acquisition in a notice in writing containing particulars of &#8211;<\/p>\n<p>(A)the asset acquired,<\/p>\n<p>(B)the consideration for acquiring the asset,<\/p>\n<p>(C)the market value of that consideration estimated to the best of that person&#8217;s knowledge and belief, and<\/p>\n<p>(D)the name and address of the person making the disposal,<\/p>\n<p>and<\/p>\n<p>(II)pay to the Collector-General an amount of capital gains tax equal to 15 per cent of the market value of the consideration so estimated.<\/p>\n<p>(b)Capital gains tax which by virtue of paragraph (a)(II) is payable by a person acquiring an asset shall &#8211;<\/p>\n<p>(i)be payable by that person in addition to any capital gains tax which by virtue of any other provision of the Capital Gains Tax Acts is payable by that person,<\/p>\n<p>(ii)be due within 7 days of the time at which that person acquires the asset, and<\/p>\n<p>(iii)be payable by that person without the making of an assessment;<\/p>\n<p>but tax which has become so due may be assessed on the person acquiring the asset (whether or not it has been paid when the assessment is made) if that tax or any part of that tax is not paid on or before the due date.<\/p>\n<p>(c)Where any person acquiring an asset has in pursuance of paragraph (a)(II) paid any amount of capital gains tax by reference to the market value of the consideration for acquiring the asset, that person shall be entitled to recover a sum of that amount from the person disposing of the asset as a simple contract debt in any court of competent jurisdiction; but where a copy of a certificate under subsection (8) is issued to the person acquiring the asset, being a copy of a certificate in relation to the disposal by which the person acquired the asset, that person &#8211;<\/p>\n<p>(i)shall not be entitled thereafter to so recover that sum, and<\/p>\n<p>(ii)shall be repaid that amount of tax.<\/p>\n<p>(d)This section shall apply in relation to the acquisition of an asset by 2 or more persons with any necessary modifications and subject to the condition that each such person shall be liable to be assessed and charged in respect only of such part of the amount of capital gains tax payable by those persons by virtue of paragraph (b) as bears to the whole of such tax the same proportion as the part of the asset acquired by that person bears to the whole of the asset.<\/p>\n<p>(e)Where a person acquiring an asset has paid to the Collector-General an amount of capital gains tax in accordance with paragraph (a)(II) and recovered a sum of that amount from the person disposing of the asset, then, on proof being given in that regard, appropriate relief shall be given to the person disposing of the asset, whether by discharge, repayment or otherwise.<\/p>\n<p>(10)[deleted]<\/p>\n<p>(11)<\/p>\n<p>(a)Subject to paragraph (b), where there is a disposal of assets by virtue of a capital sum being derived from those assets, the person paying the capital sum shall, notwithstanding that no asset is acquired by that person, be treated for the purposes of this section as acquiring the assets disposed of for a consideration equal to the capital sum, whether that sum is paid in money or money&#8217;s worth, and this section shall, subject to any necessary modifications, apply accordingly.<\/p>\n<p>(b)Paragraph (a) shall not apply where there is a disposal of an asset by virtue of a capital sum being derived from the asset under a policy of insurance of the risk of any kind of damage to the asset.<\/p>\n<p>(12)The enforcement of a debt security by the National Asset Management Agency or by a company to which section 616(1)(g) relates does not constitute consideration for the purposes of this section.<\/p>\n<p>(13)Subsection (9) does not apply to the National Asset Management Agency or to a company to which section 616(1)(g) relates.<\/p>\n<p>(14)This section does not apply to a disposal by a company that would be a company to which section 616(1)(g) relates if the reference in that section to a 75 per cent subsidiary were a reference to a 51 per cent subsidiary.<\/p>\n<p>(15)For the purposes of this section, the enforcement of a debt security by the National Asset Management Agency or by a company to which section 616(1)(g) relates shall not be treated as a disposal of an asset.<\/p>\n<p>(16)In the case of a disposal to which this section applies, the person making the disposal shall provide details (if applicable) on application, if the form on which the application is made so requires, for a certificate referred to in subsection (8) relating to &#8211;<\/p>\n<p>(a)whether or not the asset being disposed of was acquired by way of gift or inheritance,<\/p>\n<p>(b)the market value of the asset on the date it was acquired, and<\/p>\n<p>(c)whether or not gift tax or inheritance tax was paid in respect of the asset.<\/p>\n<p>981.<\/p>\n<h4>Payment by instalments where consideration due after time of disposal.<\/h4>\n<p>Where the consideration or part of the consideration taken into account in the computation of a chargeable gain is payable by instalments over a period beginning not earlier than the time when the disposal is made, being a period exceeding 18 months, then, if the person making the disposal satisfies the Revenue Commissioners that such person would otherwise suffer undue hardship, the capital gains tax or corporation tax, as the case may be, on such a chargeable gain accruing on a disposal may, at such person&#8217;s option, be paid by such instalments as the Revenue Commissioners may allow over a period not exceeding 5 years and ending not later than the time at which the last of the first-mentioned instalments is payable.<\/p>\n<p>982. Preferential payment.<br \/>\nRepealed from 1 March 2009<br \/>\nThe priority attaching to assessed taxes under section 81 of the Bankruptcy Act, 1988, and sections 98 and 285 of the Companies Act, 1963, shall apply to capital gains tax.<\/p>\n<p>&nbsp;<\/p>\n<p>Chapter 5<\/p>\n<p>Miscellaneous provisions (ss. 998-1006B)<br \/>\n998. Recovery of moneys due.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)Every sum due in respect of income tax, corporation tax and capital gains tax and every fine, penalty or forfeiture incurred in connection with any of those taxes shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund, and shall be payable to the Revenue Commissioners and may (without prejudice to any other mode of recovery of such sum, fine, penalty or forfeiture) be sued for and recovered by action, or other appropriate proceedings, at the suit of the Attorney General in any court of competent jurisdiction.<\/p>\n<p>(2)Moneys so due or payable to or for the benefit of the Central Fund shall have attached to them all such rights, privileges and priorities as have heretofore attached to such moneys, but this subsection shall not operate to make such moneys payable in priority to other debts.<\/p>\n<p>999. Taking by Collector-General of proceedings in bankruptcy.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)The Collector-General may sue out a debtor&#8217;s summons and present a petition in bankruptcy in his or her own name in respect of taxes or duties due to the Minister for Finance for the benefit of the Central Fund, being taxes or duties which the Collector-General is empowered to collect and levy.<\/p>\n<p>(2)Subject to this section, the rules of court for the time being applicable and the enactments relating to bankruptcy shall apply to proceedings taken by the Collector-General by virtue of this section.<\/p>\n<p>1000. Priority in bankruptcy, winding up, etc. for sums recovered or deducted under sections 531, 989 or 990.<br \/>\nRepealed from 1 March 2009<br \/>\nFor the purposes of section 285 of the Companies Act, 1963, and of section 994, the sums referred to in section 285(2)(a)(iii) of the Companies Act, 1963, and in section 994(1) shall be deemed to include &#8211;<\/p>\n<p>(a)amounts of tax deducted under section 531(1) and amounts of tax recoverable under regulation 14 of the Income Tax (Relevant Contracts) Regulations 2000 (S.I. No. 71 of 2000),<\/p>\n<p>(b)amounts of tax recoverable under section 989, and<\/p>\n<p>(c)amounts of tax recoverable under section 990,<\/p>\n<p>which relate to a period or periods falling in whole or in part within the period of 12 months referred to in section 285(2)(a)(iii) of the Companies Act, 1963, or in section 994(1), as may be appropriate, and in the case of any such amount for a period falling partly within and partly outside whichever of those periods of 12 months is appropriate, it shall be lawful to apportion the total sum or amount according to the respective lengths of the periods falling within the period of 12 months and outside the period of 12 months in order to determine the amount of tax which relates to the period of 12 months.<\/p>\n<p>1001.<\/p>\n<h4>Liability to tax, etc. of holder of fixed charge on book debts of company.<\/h4>\n<p>(1)In this section, &#8220;relevant amount&#8221; means any amount which the company is liable to remit under &#8211;<\/p>\n<p>(a)Chapter 4 of this Part,<\/p>\n<p>(b)the Value-Added Tax Consolidation Act 2010, and<\/p>\n<p>(c)the Finance (Local Property Tax) Act 2012.<\/p>\n<p>(2)Subject to this section, where a person holds a fixed charge (being a fixed charge created on or after the 27th day of May, 1986) on the book debts of a company (within the meaning of the Companies Act 2014), such person shall, if the company fails to pay any relevant amount for which it is liable, become liable to pay such relevant amount on due demand, and on neglect or refusal of payment may be proceeded against in the like manner as any other defaulter.<\/p>\n<p>(3)This section shall not apply unless the holder of the fixed charge has been notified in writing by the Revenue Commissioners that a company has failed to pay a relevant amount for which it is liable and that by virtue of this section the holder of the fixed charge &#8211;<\/p>\n<p>(a)may become liable for payment of any relevant amount which the company subsequently fails to pay, and<\/p>\n<p>(b)where subsection (3A) does not apply, has become liable for the payment of the relevant amount which the company has failed to pay.<\/p>\n<p>(3A)Where &#8211;<\/p>\n<p>(a)within 21 days of the creation of the fixed charge, or<\/p>\n<p>(b)in a case in which the fixed charge has been transferred (whether before or after the coming into operation of section 72 of the Finance Act 2019) on or before whichever is the later of &#8211;<\/p>\n<p>(i)31 January 2020, and<\/p>\n<p>(ii)the date that is 21 days from the date of transfer of the fixed charge,<\/p>\n<p>the holder of the fixed charge furnishes in writing to the Revenue Commissioners the following details in relation to the charge:<\/p>\n<p>(I)the name of the company on whose book debts the charge has been created;<\/p>\n<p>(II)the registration number of the company as issued by the Companies Registration Office to that company;<\/p>\n<p>(III)the tax registration number of the company as issued by the Revenue Commissioners to that company;<\/p>\n<p>(IV)the date the fixed charge was created or transferred, as the case may be;<\/p>\n<p>(V)the name and address of the holder of the fixed charge,<\/p>\n<p>then this section shall not apply to any relevant amount which the company was liable to pay before the date on which the holder is notified in writing by the Revenue Commissioners in accordance with subsection (3).<\/p>\n<p>(4)The amount or aggregate amount which a person shall be liable to pay in relation to a company in accordance with this section shall not exceed the amount or aggregate amount &#8211;<\/p>\n<p>(a)which the person has, while the fixed charge on book debts in relation to the company is in existence, received directly or indirectly from that company in payment or in part payment of any debts due by the company to the person, or<\/p>\n<p>(b)which the holder of the fixed charge received from the company after the date on which the holder is notified in writing by the Revenue Commissioners in accordance with subsection (3).<\/p>\n<p>(5)The Revenue Commissioners may, at any time and by notice in writing given to the holder of the fixed charge, withdraw with effect from a date specified in the notice a notification issued by them in accordance with subsection (3); but such withdrawal shall not &#8211;<\/p>\n<p>(a)affect in any way any liability of the holder of the fixed charge under this section which arose before such withdrawal, or<\/p>\n<p>(b)preclude the issue under subsection (3) of a subsequent notice to the holder of the fixed charge.<\/p>\n<p>(6)The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.<\/p>\n<p>1002.<\/p>\n<h4>Deduction from payments due to defaulters of amounts due in relation to tax.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this section, except where the context otherwise requires &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means &#8211;<\/p>\n<p>(i)the Customs Acts,<\/p>\n<p>(ii)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(iii)the Tax Acts,<\/p>\n<p>(iiia)Parts 18A, 18B, 18C, 18D and 18E,<\/p>\n<p>(iiiaa)Part 4A,<\/p>\n<p>(iiib)Part 22A,<\/p>\n<p>(iiic)Part 22B,<\/p>\n<p>(iv)the Capital Acquisitions Tax Consolidation Act 2003,<\/p>\n<p>(v)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,<\/p>\n<p>(vi)the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act,<\/p>\n<p>(vii)the Stamp Duties Consolidation Act, 1999, and the enactments amending or extending that Act,<\/p>\n<p>(viii)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,<\/p>\n<p>(ix)the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,<\/p>\n<p>and any instruments made thereunder;<\/p>\n<p>&#8220;additional debt&#8221;, in relation to a relevant person who has received a notice of attachment in respect of a taxpayer, means any amount which, at any time after the time of the receipt by the relevant person of the notice of attachment but before the end of the relevant period in relation to the notice, would be a debt due by the relevant person to the taxpayer if a notice of attachment were received by the relevant person at that time;<\/p>\n<p>&#8220;debt&#8221;, in relation to a notice of attachment given to a relevant person in respect of a taxpayer and in relation to that relevant person and taxpayer, means, subject to paragraphs (b) to (e), the amount or aggregate amount of any money which, at the time the notice of attachment is received by the relevant person, is due by the relevant person (whether on that person&#8217;s own account or as an agent or trustee) to the taxpayer, irrespective of whether the taxpayer has applied for the payment (to the taxpayer or any other person) or for the withdrawal of all or part of the money;<\/p>\n<p>&#8220;deposit&#8221; means a sum of money paid to a financial institution on terms under which it will be repaid with or without interest and either on demand or at a time or in circumstances agreed by or on behalf of the person making the payment and the financial institution to which it is made;<\/p>\n<p>&#8220;EEA Agreement&#8221; means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;<\/p>\n<p>&#8220;EEA state&#8221; means a state which is a contracting party to the EEA Agreement;<\/p>\n<p>&#8220;emoluments&#8221; means anything assessable to income tax under Schedule E;<\/p>\n<p>&#8220;financial institution&#8221; means &#8211;<\/p>\n<p>(a)a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,<\/p>\n<p>(b)a person referred to in section 7(4) of the Central Bank Act 1971, or<\/p>\n<p>(c)[deleted]<\/p>\n<p>(d)a branch of a financial institution which records deposits in its books as liabilities of the branch;<\/p>\n<p>&#8220;further return&#8221; means a return made by a relevant person under subsection (4);<\/p>\n<p>&#8220;interest on unpaid tax&#8221;, in relation to a specified amount specified in a notice of attachment, means interest that has accrued to the date on which the notice of attachment is given under any provision of the Acts providing for the charging of interest in respect of the unpaid tax, including interest on an undercharge of tax which is attributable to fraud or neglect, specified in the notice of attachment;<\/p>\n<p>&#8220;notice of attachment&#8221; means a notice under subsection (2);<\/p>\n<p>&#8220;notice of revocation&#8221; means a notice under subsection (10);<\/p>\n<p>&#8220;penalty&#8221; means a monetary penalty imposed on a taxpayer under a provision of the Acts;<\/p>\n<p>&#8220;relevant period&#8221;, in relation to a notice of attachment, means, as respects the relevant person to whom the notice of attachment is given, the period commencing at the time at which the notice is received by the relevant person and ending on the earliest of &#8211;<\/p>\n<p>(i)the date on which the relevant person completes the payment to the Revenue Commissioners out of the debt, or the aggregate of the debt and any additional debt, due by the relevant person to the taxpayer named in the notice, of an amount equal to the specified amount in relation to the taxpayer,<\/p>\n<p>(ii)the date on which the relevant person receives a notice of revocation of the notice of attachment, and<\/p>\n<p>(iii)where the relevant person or the taxpayer named in the notice &#8211;<\/p>\n<p>(I)is declared bankrupt, the date the relevant person or the taxpayer is so declared, or<\/p>\n<p>(II)is a company which commences to be wound up, the relevant date within the meaning of section 621 of the Companies Act 2014, in relation to the winding up;<\/p>\n<p>&#8220;relevant person&#8221;, in relation to a taxpayer, means a person whom the Revenue Commissioners have reason to believe may have, at the time a notice of attachment is received by such person in respect of a taxpayer, a debt due to the taxpayer;<\/p>\n<p>&#8220;return&#8221; means a return made by a relevant person under subsection (2)(a)(iii);<\/p>\n<p>&#8220;specified amount&#8221; has the meaning assigned to it by subsection (2)(a)(ii);<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge which in accordance with any provision of the Acts is placed under the care and management of the Revenue Commissioners;<\/p>\n<p>&#8220;taxpayer&#8221; means a person who is liable to pay, remit or account for tax to the Revenue Commissioners under the Acts.<\/p>\n<p>(b)Where a relevant person is a financial institution, any amount or aggregate amount of money, including interest on that money, which at the time the notice of attachment is received by the relevant person is a deposit held by the relevant person &#8211;<\/p>\n<p>(i)to the credit of the taxpayer for the taxpayer&#8217;s sole benefit, or<\/p>\n<p>(ii)to the credit of the taxpayer and any other person or persons for their joint benefit,<\/p>\n<p>shall be regarded as a debt due by the relevant person to the taxpayer at that time.<\/p>\n<p>(c)Where the Revenue Commissioners issue a notice of attachment in respect of any amount of money due by the relevant person to the taxpayer as emoluments under a contract of service, the notice may provide for the payment by the relevant person of the amount of the default out of the emoluments, after taking account of statutory deductions, over a period specified in the notice.<\/p>\n<p>(d)Where there is a dispute as to an amount of money which is due by the relevant person to the taxpayer, the amount in dispute shall be disregarded for the purposes of determining the amount of the debt.<\/p>\n<p>(e)In the case referred to in paragraph (b), a deposit held by a relevant person which is a financial institution to the credit of the taxpayer and any other person or persons (in this paragraph referred to as &#8220;the other party or parties&#8221;) for their joint benefit shall be deemed (unless evidence to the contrary is produced to the satisfaction of the relevant person within 10 days of the giving of the notices specified in subsection (2) (e)) to be held to the benefit of the taxpayer and the other party or parties to the deposit equally, and accordingly only the portion of the deposit so deemed shall be regarded as a debt due by the relevant person to the taxpayer at the time the notice of attachment is received by the relevant person and, where such evidence is produced within the specified time, only so much of the deposit as is shown to be held to the benefit of the taxpayer shall be regarded as a debt due by the relevant person to the taxpayer at that time.<\/p>\n<p>(f)A notice of attachment, notice of revocation and any other notice provided for by this section (including the obligation to notify a taxpayer or relevant person in accordance with paragraph (b) of subsection (12) but not including the notice referred to in paragraph (a) of that subsection) may be given to a taxpayer or to a relevant person, as the case may be, by electronic means (within the meaning of section 917EA).<\/p>\n<p>(2)<\/p>\n<p>(a)Subject to subsection (3), where a taxpayer has made default whether before or after the passing of this Act in paying, remitting or accounting for any tax, interest on unpaid tax, or penalty to the Revenue Commissioners, the Revenue Commissioners may, if the taxpayer has not made good the default, give to a relevant person in relation to the taxpayer a notice in writing (in this section referred to as &#8220;the notice of attachment&#8221;) in which is entered &#8211;<\/p>\n<p>(i)the taxpayer&#8217;s name and address,<\/p>\n<p>(ii)<\/p>\n<p>(I)the amount or aggregate amount, or<\/p>\n<p>(II)in a case where more than one notice of attachment is given to a relevant person or relevant persons in respect of a taxpayer, a portion of the amount or aggregate amount,<\/p>\n<p>of the taxes, interest on unpaid taxes and penalties in respect of which the taxpayer is in default at the time of the giving of the notice or notices of attachment (the amount, aggregate amount, or portion of the amount or aggregate amount, as the case may be, being referred to in this section as &#8220;the specified amount&#8221;), and<\/p>\n<p>(iii)a direction to the relevant person &#8211;<\/p>\n<p>(I)subject to paragraphs (b) and (c), to deliver to the Revenue Commissioners, within the period of 10 days from the time at which the notice of attachment is received by the relevant person, a return in writing specifying whether or not any debt is due by the relevant person to the taxpayer at the time the notice is received by the relevant person and, if any debt is so due, specifying the amount of the debt, and<\/p>\n<p>(II)if the amount of any debt is so specified, to pay to the Revenue Commissioners within the period referred to in clause (I) a sum equal to the amount of the debt so specified.<\/p>\n<p>(b)Where the amount of the debt due by the relevant person to the taxpayer is equal to or greater than the specified amount in relation to the taxpayer, the amount of the debt specified in the return shall be an amount equal to the specified amount.<\/p>\n<p>(c)Where the relevant person is a financial institution and the debt due by the relevant person to the taxpayer is part of a deposit held to the credit of the taxpayer and any other person or persons to their joint benefit, the return shall be made within a period of 10 days from &#8211;<\/p>\n<p>(i)the expiry of the period specified in the notices to be given under paragraph (e), or<\/p>\n<p>(ii)the production of the evidence referred to in paragraph (e)(II).<\/p>\n<p>(d)A relevant person to whom a notice of attachment has been given shall comply with the direction in the notice.<\/p>\n<p>(e)Where a relevant person which is a financial institution is given a notice of attachment and the debt due by the relevant person to the taxpayer is part of a deposit held by the relevant person to the credit of the taxpayer and any other person or persons (in this paragraph referred to as &#8220;the other party or parties&#8221;) for their joint benefit, the relevant person shall on receipt of the notice of attachment give to the taxpayer and the other party or parties to the deposit a notice in writing in which is entered &#8211;<\/p>\n<p>(i)the taxpayer&#8217;s name and address,<\/p>\n<p>(ii)the name and address of the person to whom a notice under this paragraph is given,<\/p>\n<p>(iii)the name and address of the relevant person, and<\/p>\n<p>(iv)the specified amount,<\/p>\n<p>and which states that &#8211;<\/p>\n<p>(I)a notice of attachment under this section has been received in respect of the taxpayer,<\/p>\n<p>(II)under this section a deposit is deemed (unless evidence to the contrary is produced to the satisfaction of the relevant person within 10 days of the giving of the notice under this paragraph) to be held to the benefit of the taxpayer and the other party or parties to the deposit equally, and<\/p>\n<p>(III)unless such evidence is produced within the period specified in the notice given under this paragraph &#8211;<\/p>\n<p>(A)a sum equal to the amount of the deposit so deemed to be held to the benefit of the taxpayer (and accordingly regarded as a debt due to the taxpayer by the relevant person) shall be paid to the Revenue Commissioners, where that amount is equal to or less than the specified amount, and<\/p>\n<p>(B)where the amount of the deposit so deemed to be held to the benefit of the taxpayer (and accordingly regarded as a debt due to the taxpayer by the relevant person) is greater than the specified amount, a sum equal to the specified amount shall be paid to the Revenue Commissioners.<\/p>\n<p>(3)An amount in respect of tax, interest on unpaid tax or a penalty, as respects which a taxpayer is in default as specified in subsection (2), shall not be entered in a notice of attachment unless &#8211;<\/p>\n<p>(a)a period of 14 days has expired from the date on which such default commenced, and<\/p>\n<p>(b)the Revenue Commissioners have given the taxpayer a notice in writing (whether or not the document containing the notice also contains other information being communicated by the Revenue Commissioners to the taxpayer), not later than 7 days before the date of the receipt by the relevant person or relevant persons concerned of a notice of attachment, stating that if the amount is not paid it may be specified in a notice or notices of attachment and recovered under this section from a relevant person or relevant persons in relation to the taxpayer.<\/p>\n<p>(4)If, when a relevant person receives a notice of attachment, the amount of the debt due by the relevant person to the taxpayer named in the notice is less than the specified amount in relation to the taxpayer or no debt is so due and, at any time after the receipt of the notice and before the end of the relevant period in relation to the notice, an additional debt becomes due by the relevant person to the taxpayer, the relevant person shall within 10 days of that time &#8211;<\/p>\n<p>(a)if the aggregate of the amount of any debt so due and the additional debt so due is equal to or less than the specified amount in relation to the taxpayer &#8211;<\/p>\n<p>(i)deliver a further return to the Revenue Commissioners specifying the additional debt, and<\/p>\n<p>(ii)pay to the Revenue Commissioners the amount of the additional debt,<\/p>\n<p>and so on for each subsequent occasion during the relevant period in relation to the notice of attachment on which an additional debt becomes due by the relevant person to the taxpayer until &#8211;<\/p>\n<p>(I)the aggregate amount of the debt and the additional debt or debts so due equals the specified amount in relation to the taxpayer, or<\/p>\n<p>(II)paragraph (b) applies in relation to an additional debt, and<\/p>\n<p>(b)if the aggregate amount of any debt and the additional debt or debts so due to the taxpayer is greater than the specified amount in relation to the taxpayer &#8211;<\/p>\n<p>(i)deliver a further return to the Revenue Commissioners specifying such portion of the latest additional debt as when added to the aggregate of the debt and any earlier additional debts is equal to the specified amount in relation to the taxpayer, and<\/p>\n<p>(ii)pay to the Revenue Commissioners that portion of the additional debt.<\/p>\n<p>(5)Where a relevant person delivers, either fraudulently or negligently, an incorrect return or further return that purports to be a return or further return made in accordance with this section, the relevant person shall be deemed to be guilty of an offence under section 1078.<\/p>\n<p>(6)<\/p>\n<p>(a)Where a notice of attachment has been given to a relevant person in respect of a taxpayer, the relevant person shall not, during the relevant period in relation to the notice, make any disbursements out of the debt, or out of any additional debt, due by the relevant person to the taxpayer except to the extent that any such disbursement &#8211;<\/p>\n<p>(i)will not reduce the debt or the aggregate of the debt and any additional debts so due to an amount that is less than the specified amount in relation to the taxpayer, or<\/p>\n<p>(ii)is made pursuant to an order of a court.<\/p>\n<p>(b)For the purposes of this section, a disbursement made by a relevant person contrary to paragraph (a) shall be deemed not to reduce the amount of the debt or any additional debts due by the relevant person to the taxpayer.<\/p>\n<p>(7)<\/p>\n<p>(a)Sections 1052 and 1054 shall apply to a failure by a relevant person to deliver a return required by a notice of attachment within the time specified in the notice or to deliver a further return within the time specified in subsection (4) as they apply to a failure to deliver a return referred to in section 1052.<\/p>\n<p>(b)A certificate signed by an officer of the Revenue Commissioners which certifies that he or she has examined the relevant records and that it appears from those records that during a specified period a specified return was not received from a relevant person shall be evidence until the contrary is proved that the relevant person did not deliver the return during that period.<\/p>\n<p>(c)A certificate certifying as provided by paragraph (b) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.<\/p>\n<p>(8)Where a relevant person to whom a notice of attachment in respect of a taxpayer has been given &#8211;<\/p>\n<p>(a)delivers the return required to be delivered by that notice but fails to pay to the Revenue Commissioners within the time specified in the notice the amount specified in the return or any part of that amount, or<\/p>\n<p>(b)delivers a further return under subsection (4) but fails to pay to the Revenue Commissioners within the time specified in that subsection the amount specified in the further return or any part of that amount,<\/p>\n<p>the amount specified in the return or further return or the part of that amount, as the case may be, which the relevant person has failed to pay to the Revenue Commissioners may, if the notice of attachment has not been revoked by a notice of revocation, be sued for and recovered by action or other appropriate proceedings by the Revenue Commissioners in any court of competent jurisdiction.<\/p>\n<p>(9)Nothing in this section shall be construed as rendering any failure by a relevant person to make a return or further return required by this section, or to pay to the Revenue Commissioners the amount or amounts required by this section to be paid by the relevant person, liable to be treated as a failure to which section 1078 applies.<\/p>\n<p>(10)<\/p>\n<p>(a)A notice of attachment given to a relevant person in respect of a taxpayer may be revoked by the Revenue Commissioners at any time by notice in writing given to the relevant person and shall be revoked forthwith if the taxpayer has paid the specified amount to the Revenue Commissioners.<\/p>\n<p>(b)Where in pursuance of this section a relevant person pays any amount to the Revenue Commissioners out of a debt or an additional debt due by the relevant person to the taxpayer and, at the time of the receipt by the Revenue Commissioners of that amount, the taxpayer has paid to the Revenue Commissioners the amount or aggregate amount of the taxes, interest on unpaid taxes and penalties in respect of which the taxpayer is in default at the time of the giving of the notice or notices of attachment, the first-mentioned amount shall be refunded by the Revenue Commissioners forthwith to the taxpayer.<\/p>\n<p>(11)Where a notice of attachment or a notice of revocation is given to a relevant person in relation to a taxpayer, a copy of such notice shall be given by the Revenue Commissioners to the taxpayer forthwith.<\/p>\n<p>(12)<\/p>\n<p>(a)Where in pursuance of this section any amount is paid to the Revenue Commissioners by a relevant person, the relevant person shall forthwith give the taxpayer concerned a notice in writing specifying the payment, its amount and the reason for which it was made.<\/p>\n<p>(b)On the receipt by the Revenue Commissioners of an amount paid in pursuance of this section, the Revenue Commissioners shall forthwith notify the taxpayer and the relevant person in writing of such receipt.<\/p>\n<p>(13)Where in pursuance of this section a relevant person pays to the Revenue Commissioners the whole or part of the amount of a debt or an additional debt due by the relevant person to a taxpayer, or any portion of such an amount, the taxpayer shall allow such payment and the relevant person shall be acquitted and discharged of the amount of the payment as if it had been paid to the taxpayer.<\/p>\n<p>(14)Where in pursuance of this section a relevant person is prohibited from making any disbursement out of a debt or an additional debt due to a taxpayer, no action shall lie against the relevant person in any court by reason of a failure to make any such disbursement.<\/p>\n<p>(15)Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to information contained in a notice of attachment.<\/p>\n<p>(16)A notice of attachment in respect of a taxpayer shall not be given to a relevant person at a time when the relevant person or the taxpayer is an undischarged bankrupt or a company being wound up.<\/p>\n<p>(17)The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.<\/p>\n<p>1003.<\/p>\n<h4>Payment of tax by means of donation of heritage items.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this section &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means &#8211;<\/p>\n<p>(i)the Tax Acts (other than Chapter 8 of Part 6, Chapter 2 of Part 18 and Chapter 4 of this Part),<\/p>\n<p>(ii)the Capital Gains Tax Acts, and<\/p>\n<p>(iii)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>and any instruments made thereunder;<\/p>\n<p>&#8220;approved body&#8221; means &#8211;<\/p>\n<p>(i)the National Archives,<\/p>\n<p>(ii)the National Gallery of Ireland,<\/p>\n<p>(iii)the National Library of Ireland,<\/p>\n<p>(iv)the National Museum of Ireland,<\/p>\n<p>(iva)the Crawford Art Gallery Cork Limited,<\/p>\n<p>(v)the Irish Museum of Modern Art, or<\/p>\n<p>(vi)in relation to the offer of a gift of a particular item or collection of items, any other such body (being a body owned, or funded wholly or mainly, by the State or by any public or local authority) as may be approved, with the consent of the Minister for Finance, by the Minister for Arts, Heritage, Gaeltacht and the Islands for the purposes of this section;<\/p>\n<p>&#8220;arrears of tax&#8221; means tax due and payable in accordance with any provision of the Acts (including any interest and penalties payable under any provision of the Acts in relation to such tax) &#8211;<\/p>\n<p>(i)in the case of income tax, corporation tax or capital gains tax, in respect of the relevant period, or<\/p>\n<p>(ii)in the case of gift tax or inheritance tax, before the commencement of the calendar year in which the relevant gift is made,<\/p>\n<p>which has not been paid at the time a relevant gift is made;<\/p>\n<p>&#8220;current liability&#8221; means &#8211;<\/p>\n<p>(i)in the case of income tax or capital gains tax, any liability to such tax arising in the year of assessment in which the relevant gift is made,<\/p>\n<p>(ii)in the case of corporation tax, any liability to such tax arising in the accounting period in which the relevant gift is made,<\/p>\n<p>(iii)in the case of gift tax or inheritance tax, any liability to such tax which becomes due and payable in the calendar year in which the relevant gift is made;<\/p>\n<p>&#8220;designated officer&#8221; means &#8211;<\/p>\n<p>(i)the member of the selection committee who represents the appropriate approved body on that committee where the approved body is so represented, or<\/p>\n<p>(ii)in any other case, a person nominated in that behalf by the Minister for Arts, Heritage, Gaeltacht and the Islands;<\/p>\n<p>&#8220;heritage item&#8221; has the meaning assigned to it by subsection (2)(a);<\/p>\n<p>&#8220;market value&#8221; has the meaning assigned to it by subsection (3);<\/p>\n<p>&#8220;relevant gift&#8221; means a gift of a heritage item to an approved body in respect of which no consideration whatever (other than relief under this section) is received by the person making the gift, either directly or indirectly, from the approved body or otherwise;<\/p>\n<p>&#8220;relevant period&#8221; means &#8211;<\/p>\n<p>(i)in the case of income tax and capital gains tax, any year of assessment preceding the year in which the relevant gift is made, and<\/p>\n<p>(ii)in the case of corporation tax, any accounting period preceding the accounting period in which the relevant gift is made;<\/p>\n<p>&#8220;selection committee&#8221; means a committee consisting of &#8211;<\/p>\n<p>(i)an officer of the Minister for Arts, Sport and Tourism, who shall act as Chairperson of the committee,<\/p>\n<p>(ii)the Chief Executive of the Heritage Council,<\/p>\n<p>(iii)the Director of the Arts Council,<\/p>\n<p>(iv)the Director of the National Archives,<\/p>\n<p>(v)the Director of the National Gallery of Ireland,<\/p>\n<p>(vi)the Director of the National Library of Ireland,<\/p>\n<p>(via)the Director of the Crawford Art Gallery Cork Limited,<\/p>\n<p>(vii)the Director of the National Museum of Ireland, and<\/p>\n<p>(viii)the Director and Chief Executive of the Irish Museum of Modern Art,<\/p>\n<p>and includes any person duly acting in the capacity of any of those persons as a result of the person concerned being unable to fulfil his or her duties for any of the reasons set out in paragraph (b)(ii);<\/p>\n<p>&#8220;tax&#8221; means income tax, corporation tax, capital gains tax, gift tax or inheritance tax, as the case may be, payable in accordance with any provision of the Acts;<\/p>\n<p>&#8220;valuation date&#8221; means the date on which an application is made to the selection committee for a determination under subsection (2)(a).<\/p>\n<p>(b)<\/p>\n<p>(i)The selection committee may act notwithstanding one or more vacancies among its members and may regulate its own procedure.<\/p>\n<p>(ii)If and so long as a member of the selection committee is unable through illness, absence or other cause to fulfil his or her duties, a person nominated in that behalf by the member shall act as the member of the committee in the place of the member.<\/p>\n<p>(iii)For the purposes of making a decision in relation to an application made to it for a determination under subsection (2)(a), the selection committee shall not include the member of that committee who represents the approved body to which it is intended that the gift of the heritage item is to be made where that approved body is so represented but that member may participate in any discussion of the application by that committee prior to the making of the decision.<\/p>\n<p>(2)<\/p>\n<p>(a)In this section, &#8220;heritage item&#8221; means any kind of cultural item, including &#8211;<\/p>\n<p>(i)any archaeological item, archive, book, estate record, manuscript and painting, and<\/p>\n<p>(ii)any collection of cultural items and any collection of such items in their setting,<\/p>\n<p>which, on application to the selection committee in writing in that behalf by a person who owns the item or collection of items, as the case may be, is, subject to the provisions of paragraphs (aa) and (ab), determined by the selection committee to be an item or collection of items which is &#8211;<\/p>\n<p>(I)an outstanding example of the type of item involved, pre-eminent in its class, whose export from the State would constitute a diminution of the accumulated cultural heritage of Ireland or whose import into the State would constitute a significant enhancement of the accumulated cultural heritage of Ireland, and<\/p>\n<p>(II)suitable for acquisition by an approved body.<\/p>\n<p>(aa)In considering an application under paragraph (a), the selection committee shall &#8211;<\/p>\n<p>(i)consider such evidence as the person making the application submits to it, and<\/p>\n<p>(ii)seek and consider the opinion in writing in relation to the application of &#8211;<\/p>\n<p>(I)the approved body to which it is intended the gift is to be made, and<\/p>\n<p>(II)the Heritage Council, the Arts Council or such other person or body of persons as the committee considers to be appropriate in the circumstances.<\/p>\n<p>(ab)Where an application under paragraph (a) is in respect of a collection of items, the selection committee shall not make a determination under that paragraph in relation to the collection unless, in addition to the making of a determination in relation to the collection as a whole, the selection committee is satisfied that, on the basis of its consideration of the application in accordance with paragraph (aa), it could make a determination in respect of at least one item comprised in the collection, if such were required.<\/p>\n<p>(ac)Paragraph (ab) shall not apply in the case of a collection of items, consisting wholly of archival material or manuscripts, which was either &#8211;<\/p>\n<p>(i)created over time by one individual, family or organisation, or<\/p>\n<p>(ii)was assembled by an individual, family or organisation,<\/p>\n<p>and constitutes a collection of archival material or manuscripts where each item has been in such collection for a period of not less than 30 years and merits maintenance as a collection.<\/p>\n<p>(b)On receipt of an application for a determination under paragraph (a), the selection committee shall request the Revenue Commissioners in writing to value the item or collection of items, as the case may be, in accordance with subsection (3).<\/p>\n<p>(c)The selection committee shall not make a determination under paragraph (a) where the market value of the item or collection of items, as the case may be, as determined by the Revenue Commissioners in accordance with subsection (3), at the valuation date &#8211;<\/p>\n<p>(i)is less than,<\/p>\n<p>(I)subject to clause (II), \u20ac150,000, and<\/p>\n<p>(II)in the case of at least one item comprised in a collection of items, \u20ac50,000, or<\/p>\n<p>(ii)exceeds an amount (which shall not be less than \u20ac150,000) determined by the formula &#8211;<\/p>\n<p>\u20ac8,000,000 &#8211; M<\/p>\n<p>where M is an amount (which may be nil) equal to the market value at the valuation date of the heritage item (if any) or the aggregate of the market values at the respective valuation dates of all the heritage items (if any), as the case may be, in respect of which a determination or determinations, as the case may be, under this subsection has been made by the selection committee in any one calendar year and not revoked in that year.<\/p>\n<p>(d)<\/p>\n<p>(i)An item or collection of items shall cease to be a heritage item for the purposes of this section if &#8211;<\/p>\n<p>(I)the item or collection of items is sold or otherwise disposed of to a person other than an approved body,<\/p>\n<p>(II)the owner of the item or collection of items notifies the selection committee in writing that it is not intended to make a gift of the item or collection of items to an approved body, or<\/p>\n<p>(III)the gift of the item or collection of items is not made to an approved body within the calendar year following the year in which the determination is made under paragraph (a).<\/p>\n<p>(ii)Where the selection committee becomes aware, at any time within the calendar year in which a determination under paragraph (a) is made in respect of an item or collection of items, that clause (I) or (II) of subparagraph (i) applies to the item or collection of items, the selection committee may revoke its determination with effect from that time.<\/p>\n<p>(2A)Notwithstanding subsection (2)(c), the selection committee may make a determination in respect of an item or collection of items, consisting wholly of archival material or manuscripts, and the market value limit in respect of any one item in such a collection at the valuation date as set out in subsection (2)(c)(i)(II) shall not apply.<\/p>\n<p>(3)<\/p>\n<p>(a)For the purposes of this section, the market value of any item or collection of items (in this subsection referred to as &#8216;the property&#8217;) shall, subject to paragraph (d), be estimated to be the lesser of &#8211;<\/p>\n<p>(i)the price which, in the opinion of the Revenue Commissioners, the property would fetch if sold in the open market on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property, and<\/p>\n<p>(ii)<\/p>\n<p>(I)the price which, in the opinion of the person making the gift of the property, the property would fetch on the valuation date if sold in the manner referred to in subparagraph (i), or<\/p>\n<p>(II)at the election of that person, the amount paid for the property by that person.<\/p>\n<p>(b)The market value of the property shall be ascertained by the Revenue Commissioners in such manner and by such means as they think fit, and they may authorise a person to inspect the property and report to them the value of the property for the purposes of this section, and the person having custody or possession of the property shall permit the person so authorised to inspect the property at such reasonable times as the Revenue Commissioners consider necessary.<\/p>\n<p>(c)Where the Revenue Commissioners require a valuation to be made by a person authorised by them, the cost of such valuation shall be defrayed by the Revenue Commissioners.<\/p>\n<p>(d)Where the property is acquired at auction by the person making the gift, the market value of the property shall, for the purposes of this section, be deemed to include the auctioneer&#8217;s fees in connection with the auction together with &#8211;<\/p>\n<p>(i)any amount chargeable under the Value-Added Tax Consolidation Act 2010, by the auctioneer to the purchaser of the property in respect of those fees and in respect of which the purchaser is not entitled to any deduction or refund under that Act or any other enactment relating to value-added tax, or<\/p>\n<p>(ii)in the case of an auction in a country other than the State, the amount chargeable to the purchaser of the property in respect of a tax chargeable under the law of that country which corresponds to value-added tax in the State and in relation to which the purchaser is not entitled to any deduction or refund.<\/p>\n<p>(4)Where a relevant gift is made to an approved body &#8211;<\/p>\n<p>(a)the designated officer of that body shall give a certificate to the person who made the relevant gift, in such form as the Revenue Commissioners may prescribe, certifying the receipt of that gift and the transfer of the ownership of the heritage item the subject of that gift to the approved body, and<\/p>\n<p>(b)the designated officer shall transmit a duplicate of the certificate to the Revenue Commissioners.<\/p>\n<p>(5)Subject to this section, where a person has made a relevant gift the person shall, on submission to the Revenue Commissioners of the certificate given to the person in accordance with subsection (4), be treated as having made on the date of such submission a payment on account of tax of an amount equal to 80 per cent of the market value of the relevant gift on the valuation date.<\/p>\n<p>(6)A payment on account of tax which is treated as having been made in accordance with subsection (5) shall be set in so far as possible against any liability to tax of the person who is treated as having made such a payment in the following order &#8211;<\/p>\n<p>(a)firstly, against any arrears of tax due for payment by that person and against an arrear of tax for an earlier period in priority to a later period, and for this purpose the date on which an arrear of tax became due for payment shall determine whether it is for an earlier or later period, and<\/p>\n<p>(b)only then, against any current liability of the person which the person nominates for that purpose,<\/p>\n<p>and such set-off shall accordingly discharge a corresponding amount of that liability.<\/p>\n<p>(7)To the extent that a payment on account of tax has not been set off in accordance with subsection (6), the balance remaining shall be set off against any future liability to tax of the person who is treated as having made the payment which that person nominates for that purpose.<\/p>\n<p>(8)Where a person has power to sell any heritage item in order to raise money for the payment of gift tax or inheritance tax, such person shall have power to make a relevant gift of that heritage item in or towards satisfaction of that tax and, except as regards the nature of the consideration and its receipt and application, any such relevant gift shall be subject to the same provisions and shall be treated for all purposes as a sale made in exercise of that power, and any conveyances or transfers made or purporting to be made to give effect to such a relevant gift shall apply accordingly.<\/p>\n<p>(9)A person shall not be entitled to any refund of tax in respect of any payment on account of tax made in accordance with this section.<\/p>\n<p>(10)Interest shall not be payable in respect of any overpayment of tax for any period which arises directly or indirectly by reason of the set-off against any liability for that period of a payment on account of tax made in accordance with this section.<\/p>\n<p>(11)Where a person makes a relevant gift and in respect of that gift is treated as having made a payment on account of tax, the person concerned shall not be allowed relief under any other provision of the Acts in respect of that gift.<\/p>\n<p>(12)<\/p>\n<p>(a)The Revenue Commissioners shall as respects each year compile a list of the titles (if any), descriptions and values of the heritage items (if any) in respect of which relief under this section has been given.<\/p>\n<p>(b)Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act, 1963, the Revenue Commissioners shall include in their annual report to the Minister for Finance the list (if any) referred to in paragraph (a) for the year in respect of which the report is made.<\/p>\n<p>1003A.<\/p>\n<h4>Payment of tax by means of donation of heritage property to an Irish heritage trust.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;the Acts&#8217; means &#8211;<\/p>\n<p>(a)the Tax Acts (other than Chapter 8 of Part 6, Chapter 2 of Part 18 and Chapter 4 of this Part),<\/p>\n<p>(b)the Capital Gains Tax Acts, and<\/p>\n<p>(c)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>and any instruments made thereunder;<\/p>\n<p>&#8216;arrears of tax&#8217; means tax due and payable in accordance with any provision of the Acts (including any interest and penalties payable under any provision of the Acts in relation to such tax) &#8211;<\/p>\n<p>(a)in the case of income tax, corporation tax or capital gains tax, in respect of the relevant period, or<\/p>\n<p>(b)in the case of gift tax or inheritance tax, before the commencement of the calendar year in which the relevant gift is made,<\/p>\n<p>which has not been paid at the time a relevant gift is made;<\/p>\n<p>&#8216;contents of the building&#8217; means furnishings historically associated with the building and in respect of which the Minister is satisfied or, as appropriate, the Commissioners of Public Works in Ireland are satisfied that they are important to establishing the historic or aesthetic context of the building;<\/p>\n<p>&#8216;current liability&#8217; means &#8211;<\/p>\n<p>(a)in the case of income tax or capital gains tax, any liability to such tax arising in the year of assessment in which the relevant gift is made,<\/p>\n<p>(b)in the case of corporation tax, any liability to such tax arising in the accounting period in which the relevant gift is made,<\/p>\n<p>(c)in the case of gift tax or inheritance tax, any liability to such tax which becomes due and payable in the calendar year in which the relevant gift is made;<\/p>\n<p>&#8216;heritage property&#8217; has the meaning assigned to it by subsection (2)(a);<\/p>\n<p>&#8216;market value&#8217; has the meaning assigned to it by subsection (3);<\/p>\n<p>&#8216;Minister&#8217; means the Minister for Arts, Heritage and the Gaeltacht;<\/p>\n<p>&#8216;relevant gift&#8217; means a gift of heritage property to the Trust or, as appropriate, to the Commissioners of Public Works in Ireland in respect of which no consideration whatever (other than relief under this section) is received by the person making the gift, either directly or indirectly, from the Trust or from those Commissioners or otherwise;<\/p>\n<p>&#8216;relevant period&#8217; means &#8211;<\/p>\n<p>(a)in the case of income tax and capital gains tax, any year of assessment preceding the year in which the relevant gift is made, and<\/p>\n<p>(b)in the case of corporation tax, any accounting period preceding the accounting period in which the relevant gift is made;<\/p>\n<p>&#8216;tax&#8217; means income tax, corporation tax, capital gains tax, gift tax or inheritance tax, as the case may be, payable in accordance with any provision of the Acts;<\/p>\n<p>&#8216;Trust&#8217; means the company designated for the purposes of this section by the order referred to in section 122(2) of the Finance Act 2006;<\/p>\n<p>&#8216;valuation date&#8217; means the date on which an application is made to the Minister for a determination under subsection (2)(a).<\/p>\n<p>(2)<\/p>\n<p>(a)In this section &#8216;heritage property&#8217; means a building or a garden which, on application in writing to the Minister or, as appropriate, to the Commissioners of Public Works in Ireland in that behalf by a person who owns the building or the garden is, subject to the provisions of this subsection, determined by the Minister or, as appropriate, by those Commissioners to be a building or a garden which is &#8211;<\/p>\n<p>(i)an outstanding example of the type of building or garden involved,<\/p>\n<p>(ii)pre-eminent in its class,<\/p>\n<p>(iii)intrinsically of significant scientific, historical, horticultural, national, architectural or aesthetic interest, and<\/p>\n<p>(iv)suitable for acquisition by the Trust or, as appropriate, by the Commissioners of Public Works in Ireland.<\/p>\n<p>a reference to &#8216;building&#8217; includes &#8211;<\/p>\n<p>(I)any associated outbuilding, yard or land where the land is occupied or enjoyed with the building as part of its garden or designed landscape and contributes to the appreciation of the building in its setting, and<\/p>\n<p>(II)the contents of the building.<\/p>\n<p>(aa)For the purposes of this section &#8211;<\/p>\n<p>(i)a reference to &#8216;building&#8217; includes &#8211;<\/p>\n<p>(I)any associated outbuilding, yard or land where the land is occupied or enjoyed with the building as part of its gardens or designed landscape and contributes to the appreciation of the building in its setting,<\/p>\n<p>(II)the contents of the building, and<\/p>\n<p>(III)land necessary for the provision of access to the building or for the provision of parking facilities for visitors to the building,<\/p>\n<p>(ii)a reference to &#8216;garden&#8217; includes &#8211;<\/p>\n<p>(I)any associated building, outbuilding, yard or land where the land is occupied or enjoyed with the garden and contributes to the appreciation of the garden in its setting, and<\/p>\n<p>(II)land necessary for the provision of access to the garden or for the provision of parking facilities for visitors to the garden.<\/p>\n<p>(ab)Where a heritage property is donated under this section and the Trust or, as appropriate, the Commissioners of Public Works in Ireland deem that lands outside of the ownership of the donor of the heritage property would be necessary for the provision of access to the heritage property or for the provision of parking facilities for visitors to the heritage property, such lands may be donated for such purpose to the Trust or, as appropriate, the Commissioners of Public Works in Ireland under the terms of this section and those lands shall be deemed to be a heritage property for the purpose of this section.<\/p>\n<p>(b)An application for a determination under this subsection shall be made to the Minister where it relates to a relevant gift to be made to the Trust or shall be made to the Commissioners of Public Works in Ireland where it relates to a relevant gift to be made to those Commissioners.<\/p>\n<p>(c)In considering an application for a determination under this subsection, the Minister or, as appropriate, the Commissioners of Public Works in Ireland shall consider such evidence as the person making the application submits.<\/p>\n<p>(d)On receipt of an application for a determination under this subsection, the Minister or, as appropriate, the Commissioners of Public Works in Ireland shall request the Revenue Commissioners in writing to value the property in accordance with subsection (3).<\/p>\n<p>(e)The Minister or, as appropriate, the Commissioners of Public Works in Ireland shall not, during any calendar year, make a determination under this subsection where the market value of the property, as determined by the Revenue Commissioners in accordance with subsection (3), at the valuation date exceeds an amount determined by the formula &#8211;<\/p>\n<p>\u20ac6,000,000 &#8211; M<\/p>\n<p>where &#8211;<\/p>\n<p>Mis an amount (which may be nil) equal to the market value at the valuation date of the heritage property (if any) or the aggregate of the market values at the respective valuation dates of all the heritage properties (if any), as the case may be, in respect of which a determination has been made or determinations have been made, as the case may be, under this subsection whether by the Minister or by the Commissioners of Public Works in Ireland in that calendar year and not revoked in that calendar year.<\/p>\n<p>(f)The Commissioners of Public Works in Ireland shall not make a determination under this subsection without the consent in writing of the Minister for Public Expenditure and Reform and any such determination shall be subject to such conditions as may be specified by the Minister for Public Expenditure and Reform.<\/p>\n<p>(g)The Minister and the Commissioners of Public Works in Ireland shall, as appropriate, consult with each other in connection with the general application of this section and in particular for the purposes of the application of paragraph (e).<\/p>\n<p>(h)<\/p>\n<p>(i)A property shall cease to be a heritage property for the purposes of this section if &#8211;<\/p>\n<p>(I)the property is sold or otherwise disposed of to a person other than the Trust or, as appropriate, the Commissioners of Public Works in Ireland,<\/p>\n<p>(II)the owner of the property notifies the Trust or, as appropriate, the Commissioners of Public Works in Ireland in writing that it is not intended to make a gift of the property to the Trust or, as appropriate, those Commissioners, or<\/p>\n<p>(III)the gift of the property is not made to the Trust or, as appropriate, to the Commissioners of Public Works in Ireland by the end of the calendar year following the calendar year in which the determination is made under this subsection.<\/p>\n<p>(ii)Where the Minister becomes aware or, as appropriate, the Commissioners of Public Works in Ireland become aware, at any time within the calendar year in which a determination under this subsection is made in respect of a property, that clause (I) or (II) of subparagraph (i) applies to the property, the Minister or, as appropriate, those Commissioners may revoke the determination with effect from that time.<\/p>\n<p>(3)<\/p>\n<p>(a)For the purposes of this section, the market value of any property shall be estimated to be the lesser of &#8211;<\/p>\n<p>(i)the price which, in the opinion of the Revenue Commissioners, the property would fetch if sold in the open market on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property, and<\/p>\n<p>(ii)<\/p>\n<p>(I)the price which, in the opinion of the person making the gift of the property, the property would fetch on the valuation date if sold in the manner referred to in subparagraph (i), or<\/p>\n<p>(II)at the election of that person, the amount paid for the property by that person.<\/p>\n<p>(b)The market value of the property shall be ascertained by the Revenue Commissioners in such manner and by such means as they think fit, and they may authorise a person to inspect the property and report to them the value of the property for the purposes of this section, and the person having custody or possession of the property shall permit the person so authorised to inspect the property at such reasonable times as the Revenue Commissioners consider necessary.<\/p>\n<p>(c)Where the Revenue Commissioners require a valuation to be made by a person authorised by them, the cost of such valuation shall be defrayed by the Revenue Commissioners.<\/p>\n<p>(4)Where a relevant gift is made to the Trust or, as appropriate, to the Commissioners of Public Works in Ireland &#8211;<\/p>\n<p>(a)the Trust or, as appropriate, those Commissioners shall give a certificate to the person who made the relevant gift, in such form as the Revenue Commissioners may prescribe, certifying the receipt of that gift and the transfer of the ownership of the heritage property the subject of that gift to the Trust or, as appropriate, to the Commissioners of Public Works in Ireland, and<\/p>\n<p>(b)the Trust or, as appropriate, the Commissioners of Public Works in Ireland shall transmit a duplicate of the certificate to the Revenue Commissioners.<\/p>\n<p>(5)Subject to this section, where a person has made a relevant gift the person shall, on submission to the Revenue Commissioners of the certificate given to the person in accordance with subsection (4), be treated as having made on the date of such submission a payment on account of tax of an amount equal to 50 per cent of the market value of the relevant gift on the valuation date.<\/p>\n<p>(6)A payment on account of tax which is treated as having been made in accordance with subsection (5) shall be set in so far as possible against any liability to tax of the person who is treated as having made such a payment in the following order &#8211;<\/p>\n<p>(a)firstly, against any arrears of tax due for payment by that person and against an arrear of tax for an earlier period in priority to a later period, and for this purpose the date on which an arrear of tax became due for payment shall determine whether it is for an earlier or later period, and<\/p>\n<p>(b)only then, against any current liability of the person which the person nominates for that purpose,<\/p>\n<p>and such set-off shall accordingly discharge a corresponding amount of that liability.<\/p>\n<p>(7)To the extent that a payment on account of tax has not been set off in accordance with subsection (6), the balance remaining shall be set off against any future liability to tax of the person who is treated as having made the payment which that person nominates for that purpose.<\/p>\n<p>(8)Where a person has power to sell any heritage property in order to raise money for the payment of gift tax or inheritance tax, such person shall have power to make a relevant gift of that heritage property in or towards satisfaction of that tax and, except as regards the nature of the consideration and its receipt and application, any such relevant gift shall be subject to the same provisions and shall be treated for all purposes as a sale made in exercise of that power, and any conveyances or transfers made or purporting to be made to give effect to such a relevant gift shall apply accordingly.<\/p>\n<p>(9)A person shall not be entitled to any refund of tax in respect of any payment on account of tax made in accordance with this section.<\/p>\n<p>(10)Interest shall not be payable in respect of any overpayment of tax for any period which arises directly or indirectly by reason of the set-off against any liability for that period of a payment on account of tax made in accordance with this section.<\/p>\n<p>(11)Where a person makes a relevant gift and in respect of that gift is treated as having made a payment on account of tax, the person concerned shall not be allowed relief under any other provision of the Acts in respect of that gift.<\/p>\n<p>(11A)<\/p>\n<p>(a)In the event that Fota House in County Cork is acquired by the Trust, either by way of a relevant gift under this section or otherwise, and the collection referred to in paragraph (b) is acquired by the Trust by way of gift, relief under this section shall, subject to paragraphs (c) and (d), be granted in respect of the collection on the basis that Fota House was acquired by the Trust by way of a relevant gift and the collection formed part of the contents of the building.<\/p>\n<p>(b)The collection referred to in this paragraph (in this subsection referred to as the &#8216; collection &#8216;) is a collection &#8211;<\/p>\n<p>(i)of either or both Irish paintings and furniture which was displayed in Fota House in the period 1983 to 1990,<\/p>\n<p>(ii)which is to be housed by the Trust in Fota House, and<\/p>\n<p>(iii)in respect of which the Minister, after consulting with such person (if any) in the matter as the Minister may deem to be necessary, is satisfied that the collection is important to establishing the aesthetic context of Fota House.<\/p>\n<p>(c)This subsection shall not apply unless the collection is gifted to the Trust before the end of 2008.<\/p>\n<p>(d)Relief under this section, in respect of the market value of the collection as determined in accordance with subsection (3), shall, where this subsection applies, be granted to the person making the gift to the Trust of the collection, notwithstanding that that person is not the person from whom Fota House was acquired by the Trust.<\/p>\n<p>(12)<\/p>\n<p>(a)The Revenue Commissioners shall as respects each year compile a list of the titles (if any), descriptions and values of the heritage properties (if any) in respect of which relief under this section has been given.<\/p>\n<p>(b)Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act 1963, the Revenue Commissioners shall include in their annual report to the Minister for Finance the list (if any) referred to in paragraph (a) for the year in respect of which the report is made.<\/p>\n<p>1004.<\/p>\n<h4>Unremittable income.<\/h4>\n<p>(1)In this section, &#8220;particular income&#8221; means income arising outside the State, the amount of which is or is included in the amount (in this section referred to as &#8220;the relevant amount&#8221;) on which in accordance with the Tax Acts income tax or corporation tax is computed.<\/p>\n<p>(2)Subject to subsections (3) to (5), this section shall apply where income tax or corporation tax is charged by an assessment for any period and the tax has not been paid.<\/p>\n<p>(3)In any case in which, on or after the date on which the income tax or corporation tax has become payable, such proof is given to the Revenue Commissioners as satisfies them that particular income cannot, by reason of legislation in the country in which it arises or of executive action of the government of that country, be remitted to the State, the Revenue Commissioners may for the purposes of collection treat the assessment as if the relevant amount did not include the particular income, but such treatment shall terminate on the Revenue Commissioners ceasing to be so satisfied.<\/p>\n<p>(4)The Revenue Commissioners may for the purposes of this section call for such information as they consider necessary.<\/p>\n<p>(5)A person aggrieved by a decision of the Revenue Commissioners made under subsection (3) in respect of that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.<\/p>\n<p>1005.<\/p>\n<h4>Unremittable gains.<\/h4>\n<p>(1)In this section, &#8220;particular gains&#8221; means chargeable gains accruing from the disposal of assets situated outside the State, the amount of which is or is included in the amount (in this section referred to as &#8220;the relevant amount&#8221;) on which in accordance with the Capital Gains Tax Acts the tax is computed.<\/p>\n<p>(2)Subject to subsections (3) to (5), this section shall apply where capital gains tax has been charged by an assessment for the year in which the particular gains accrued and the tax has not been paid.<\/p>\n<p>(3)In any case in which, on or after the date on which the capital gains tax has become payable, such proof is given to the Revenue Commissioners as satisfies them that particular gains cannot, by reason of legislation in the country in which they have accrued or of executive action of the government of that country, be remitted to the State, the Revenue Commissioners may for the purposes of collection treat the assessment as if the relevant amount did not include the particular gains, but such treatment shall terminate on the Revenue Commissioners ceasing to be so satisfied.<\/p>\n<p>(4)The Revenue Commissioners may for the purposes of this section call for such information as they consider necessary.<\/p>\n<p>(5)A person aggrieved by a decision of the Revenue Commissioners made under subsection (3) in respect of that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.<\/p>\n<p>1006.<\/p>\n<h4>Poundage and certain other fees due to sheriffs or county registrars.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means &#8211;<\/p>\n<p>(a)the Tax Acts,<\/p>\n<p>(aa)Parts 18A, 18B, 18C, 18D and 18E,<\/p>\n<p>(aaa)Part 4A,<\/p>\n<p>(ab)Part 22A,<\/p>\n<p>(ac)Part 22B,<\/p>\n<p>(b)the Capital Gains Tax Acts,<\/p>\n<p>(c)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,<\/p>\n<p>(d)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>(e)Part VI of the Finance Act, 1983, and the enactments amending or extending that Part,<\/p>\n<p>(f)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,<\/p>\n<p>(g)the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,<\/p>\n<p>and any instruments made thereunder;<\/p>\n<p>&#8220;certificate&#8221; means a certificate issued under section 960L;<\/p>\n<p>&#8220;county registrar&#8221; means a person appointed to be a county registrar under section 35 of the Court Officers Act, 1926;<\/p>\n<p>&#8220;defaulter&#8221; means a person specified or certified in an execution order or certificate on whom a relevant amount specified or certified in the order or certificate is leviable;<\/p>\n<p>&#8220;execution order&#8221; has the same meaning as in the Enforcement of Court Orders Act, 1926;<\/p>\n<p>&#8220;fees&#8221; means the fees known as poundage fees payable under section 14(1) of the Enforcement of Court Orders Act, 1926, and orders made under that section for services in or about the execution of an execution order directing or authorising the execution of an order of a court by the seizure and sale of a person&#8217;s property or, as may be appropriate, the fees corresponding to those fees payable under section 960L for the execution of a certificate;<\/p>\n<p>&#8220;interest on unpaid tax&#8221; means interest which has accrued under any provision of the Acts providing for the charging of interest in respect of unpaid tax, including interest on an undercharge of tax which is attributable to fraud or neglect;<\/p>\n<p>&#8220;relevant amount&#8221; means an amount of tax or interest on unpaid tax;<\/p>\n<p>&#8220;tax&#8221; means any tax, duty, levy or charge which, in accordance with any provision of the Acts, is placed under the care and management of the Revenue Commissioners;<\/p>\n<p>references, as respects an execution order, to a relevant amount include references to any amount of costs specified in the order.<\/p>\n<p>(2)Where &#8211;<\/p>\n<p>(a)an execution order or certificate specifying or certifying a defaulter and relating to a relevant amount is lodged with the appropriate sheriff or county registrar for execution,<\/p>\n<p>(b)the sheriff or, as the case may be, the county registrar gives notice to the defaulter of the lodgment or of his or her intention to execute the execution order or certificate by seizure of the property of the defaulter to which it relates, or demands payment by the defaulter of the relevant amount, and<\/p>\n<p>(c)the whole or part of the relevant amount is paid to the sheriff or, as the case may be, the county registrar or to the Collector-General, after the giving of that notice or the making of that demand,<\/p>\n<p>then, for the purpose of the liability of the defaulter for the payment of fees and of the exercise of any rights or powers in relation to the collection of fees for the time being vested by law in sheriffs and county registrars &#8211;<\/p>\n<p>(i)the sheriff or, as the case may be, the county registrar shall be deemed to have entered, in the execution of the execution order or certificate, into possession of the property referred to in paragraph (b), and<\/p>\n<p>(ii)the payment mentioned in paragraph (c) shall be deemed to have been levied, in the execution of the execution order or certificate, by the sheriff or, as the case may be, the county registrar,<\/p>\n<p>and fees shall be payable by the defaulter to such sheriff or, as the case may be, country registrar accordingly in respect of the payment mentioned in paragraph (c).<\/p>\n<p>1006A. Offset between taxes.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)In this section &#8211;<\/p>\n<p>&#8216;Acts&#8217; means &#8211;<\/p>\n<p>(a)the Tax Acts,<\/p>\n<p>(aa)Part 18A,<\/p>\n<p>(b)the Capital Gains Tax Acts,<\/p>\n<p>(c)the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,<\/p>\n<p>(d)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(e)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<\/p>\n<p>(f)the Stamp Duties Consolidation Act, 1999,<\/p>\n<p>(g)Part VI of the Finance Act, 1983, and the enactments amending or extending that Part,<\/p>\n<p>(h)Chapter IV of Part II of the Finance Act, 1992,<\/p>\n<p>(i)Part 18B,<\/p>\n<p>and any instrument made thereunder;<\/p>\n<p>&#8216;claim&#8217; means a claim that gives rise to either or both a repayment of tax and a payment of interest payable in respect of such a repayment under any of the Acts and includes part of such a claim;<\/p>\n<p>&#8216;liability&#8217; means any tax due or estimated to be due under the Acts for any period or in respect of any event, as may be appropriate in the circumstances, and includes any interest due under the Acts in respect of that tax;<\/p>\n<p>&#8216;overpayment&#8217; means a payment or remittance under the Acts (including part of such a payment or remittance) which is in excess of the amount of the liability against which it is credited,<\/p>\n<p>&#8216;tax&#8217; means any tax, duty, levy or other charge under any of the Acts.<\/p>\n<p>(2)Notwithstanding any other provision of the Acts, where the Revenue Commissioners are satisfied that a person has not complied with the obligations imposed on the person by the Acts, in relation to either or both &#8211;<\/p>\n<p>(a)the payment of a liability required to be paid, and<\/p>\n<p>(b)the delivery of returns required to be made,<\/p>\n<p>they may, in a case where a repayment is due to the person in respect of a claim or overpayment &#8211;<\/p>\n<p>(i)where paragraph (a) applies, or where paragraphs (a) and (b) apply, instead of making the repayment set the amount of the claim or overpayment against any liability due under the Acts, and<\/p>\n<p>(ii)where paragraph (b) only applies, withhold making the repayment until such time as the returns required to be delivered have been delivered.<\/p>\n<p>(2A)Where the Revenue Commissioners have set or withheld a repayment by virtue of subsection (2), they shall give notice in writing to that effect to the person concerned and, where subsection (2) (ii) applies, interest shall not be payable under any provision of the Acts from the date of such notice in respect of any repayment so withheld.<\/p>\n<p>(3)The Revenue Commissioners shall make regulations for the purpose of giving effect to this section and, without prejudice to the generality of the foregoing, such regulations shall provide for the order of priority of liabilities due under the Acts against which any claim or overpayment is to be set in accordance with subsection (2).<\/p>\n<p>(4)Every regulation made under this section shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann 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 thereunder.<\/p>\n<p>(5)Any act to be performed or function to be discharged (other than the making of regulations) by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.<\/p>\n<p>1006B. Appropriation of payments.<br \/>\nRepealed from 1 March 2009<br \/>\n(1)In this section &#8211;<\/p>\n<p>&#8216;Acts&#8217; means &#8211;<\/p>\n<p>(a)the Tax Acts.<\/p>\n<p>(b)the Capital Gains Tax Acts,<\/p>\n<p>(c)the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,<\/p>\n<p>and any instruments made thereunder;<\/p>\n<p>&#8216;payment&#8217; means a payment or a remittance of a liability under the Acts and includes part of such a payment or remittance;<\/p>\n<p>&#8216;liability&#8217; means any tax or charge due under the Acts for a taxable period, income tax month, income tax year or chargeable period, as appropriate.<\/p>\n<p>(2)Notwithstanding any other provision of the Acts, where a payment is received by the Revenue Commissioners from a person and it cannot reasonably be determined by the Revenue Commissioners from the instructions, if any, which accompanied the payment which liabilities the person wishes the payment to be set against, the Revenue Commissioners may set the payment against any liability due by the person under the Acts.<\/p>\n<p>(3)The Revenue Commissioners shall make regulations for the purpose of giving effect to this section and, without prejudice to the generality of the foregoing, such regulations shall provide for the order of priority of liabilities due under the Acts against which a payment is to be set in accordance with subsection (2).<\/p>\n<p>(4)Every regulation made under this section shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann 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 thereunder.<\/p>\n<p>(5)Any act to be performed or function to be discharged (other than the making of regulations) by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-12923\" data-postid=\"12923\" class=\"themify_builder_content themify_builder_content-12923 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>General Revenue Audits are now an integral part of the taxation system.\u00a0 They complement the system of self-assessment and promote voluntary compliance.\u00a0 The function is to detect and deter noncompliance. The purpose of an audit is to determine the accuracy of returns of tax liability, tax payments and claims for repayment.\u00a0 They may identify additional [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[113],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12923"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=12923"}],"version-history":[{"count":6,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12923\/revisions"}],"predecessor-version":[{"id":34925,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12923\/revisions\/34925"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=12923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=12923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=12923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}