Sections 13 and 567(4).

Information

1. The holder of a licence granted under the Petroleum and Other Minerals Development Act, 1960, shall, if required to do so by a notice served on such holder by an inspector, give to the inspector within the time limited by the notice (which shall not be less than 30 days) such particulars as may be required by the notice of -

(a) transactions in connection with activities authorised by the licence as a result of which any person is or might be liable to income tax by virtue of section 13 or to corporation tax by virtue of that section as applied by section 23, and

(b) emoluments paid or payable in respect of duties performed in an area in which those activities may be carried on under the licence and the persons to whom they were paid or are payable,

and shall take reasonable steps to obtain the information necessary to enable such holder to comply with the notice.

Collection

2.

(1) Subject to the following provisions of this Schedule, where any income tax is assessed by virtue of section 13, or any corporation tax is assessed by virtue of that section as applied by section 23, on a person not resident in the State in respect of -