Finance Act, 1983

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Obligation to show tax reference number on receipts, etc.

22.—(1) In this section—

“business” means—

(a) a profession, or

(b) a trade consisting solely of the supply (which word has in this paragraph the same meaning as in the Value-Added Tax Acts, 1972 to 1983) of a service and includes, in the case of a trade part of which consists of the supply of a service, that part, and also includes, in the case of a trade the whole or part of which consists of the supply of a service which incorporates the supply of goods in the course of the supply of that service, that trade or that part, as the case may be;

“specified person”, in relation to a business, means—

(a) in case the business is carried on by an individual, that individual, and

(b) in case the business is carried on by a partnership, the precedent partner;

“tax reference number”, in relation to a specified person, means each of the following:

(a) the Revenue and Social Insurance (RSI) Number stated on any certificate of tax-free allowances issued to that person by an inspector, not being a certificate issued to an employer in respect of an employee of that employer,

(b) the reference number stated on any return of income form or notice of assessment issued to that person by an inspector, and

(c) the registration number of that person for the purposes of value-added tax.

(2) The specified person in relation to a business shall ensure that his tax reference number or, if he has more than one tax reference number, one of his tax reference numbers or, if he has not got a tax reference number, his full names and his address is or are stated on any document (being an invoice, credit note, debit note, receipt, account, statement of account, voucher or estimate relating to an amount of £5 or more) issued on or after the 1st day of September, 1983, in the course of that business.

(3) Schedule 15 to the Income Tax Act, 1967 , is hereby amended by the insertion in column (3) thereof of “Finance Act, 1983, section 22 ”.