Finance Act 2007

Amendment of Part 38 (returns of income and gains, other obligations and returns, and revenue powers) of Principal Act.

123.— The Principal Act is amended in Part 38—

(a) in section 888—

(i) in subsection (2)(e) by inserting the following after subparagraph (ii):

“(iia) the tax reference number of every such person,”,

and

(ii) by inserting the following after subsection (2):

“(3) (a) In this section ‘ tax reference number ’ means—

(i) in the case of an individual, the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005 , and

(ii) in the case of any other person, the reference number stated on any return form of income or profits, or notice of assessment, issued to that person by the Revenue Commissioners.

(b) Where a payment, either in the nature of or for the purpose of rent or rent subsidy in relation to any premises, is to be made by any body referred to in subsection (2)(e), that body shall request from every person to whom that premises belongs that the person furnish to the body—

(i) the person’s tax reference number, or

(ii) where the person does not have a tax reference number, confirmation to that effect,

before the day on which the payment is to be made.

(c) A person to whom paragraph (b) relates shall comply with the request in a manner so as to enable the body to have that information before the day the payment is to be made.

(d) Where in making a return for the purposes of subsection (2)(e), the body is unable to provide the information required by subparagraph (iia) of that subsection in respect of a person because the person failed to furnish the information in accordance with paragraph (b), then the body shall, unless it can otherwise duly provide the information, state that it cannot provide the information so required.”,

(b) in section 898A by deleting “the Revenue Commissioners may require.” and substituting “the Revenue Commissioners may require and in the case of such returns or information referred to in paragraphs (d) and (e) of section 888(2) and in sections 891, 892 and 898, where the Revenue Commissioners so require, in an electronic format approved by them.”,

(c) in section 910 by inserting the following after subsection (2):

“(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.”,

and

(d) in section 914 by inserting the following after subsection (7):

“(8) Where a return is required to be made under this section, it shall be made, where the Revenue Commissioners so require, in an electronic format approved by the Revenue Commissioners.”.