Finance Act, 1996

Amendment of section 4 (casual trading licences) of Casual Trading Act, 1995.

141.Section 4 of the Casual Trading Act, 1995 , is hereby amended by the insertion of the following subsection after subsection (2):

“(2A) (a) For the purposes of the assessment, charge, collection and recovery of any tax or duty placed under the care and management of the Revenue Commissioners—

(i) a casual trading licence shall not be granted unless the application for a casual trading licence contains the applicant's tax reference number, and

(ii) the local authority concerned shall, upon the grant of a casual trading licence, or as soon as may be thereafter, notify the Revenue Commissioners in writing of the name, address and tax reference number of the person to whom the licence was granted and the conditions (if any) contained in the licence including the duration thereof.

(b) In this subsection, ‘tax reference number’, in relation to an applicant for a casual trading licence, means—

(i) in the case of an applicant who is an individual, the identifying number, known as the Revenue and Social Insurance (RSI) Number, and

(ii) in the case of any other applicant, the identifying or reference number,

stated on any correspondence, including a notice of determination of tax-free allowances, return of income or return of profits form or notice of assessment issued to the applicant by an inspector of taxes appointed under section 161 of the Income Tax Act, 1967 .”.