529D. Identification of, and issue of documents to, specified persons | Taxes Consolidation Act, 1997 (No. 39) | Better Regulation

AI Summary of 529D. Identification of, and issue of documents to, specified persons

Send it Download PDF

Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 10 January 2015 - onwards

529D. Identification of, and issue of documents to, specified persons

(1) A specified person shall furnish to a qualifying company details of the specified person's country of residence, address and tax reference in the country of residence.

(2) Where the specified person has complied with subsection (1) the qualifying company, on making a relevant payment, shall give to such person a certificate of deduction in a form prescribed by the Revenue Commissioners with particulars of-

(a) the name and address of the specified person,

(b) the specified person's tax reference as furnished in accordance with subsection (1),

(c) the amount of the relevant payment,

(d) the amount of the appropriate tax deducted from that payment, and

(e) the date on which the payment is made.

Log in

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.