S.I. No. 240/1991 - Income Tax (Construction Contracts) Regulations, 1991.

S.I. No. 240 of 1991.


The Revenue Commissioners, in exercise of the powers conferred on them by subsection (5) (as amended by the Finance Act, 1991 (No. 13 of 1991)) of section 17 (as amended by the Finance Act, 1990 (No. 10 of 1990)) of the Finance Act, 1970 (No. 14 of 1970), hereby make the following Regulations:

1. These Regulations may be cited as the Income Tax (Construction Contracts) Regulations, 1991.

2. The Income Tax (Construction Contracts) Regulations, 1971 ( S.I. No. 1 of 1971 ), are hereby amended in Regulation 20 (inserted by the Income Tax (Construction Contracts) Regulations, 1976 ( S.I. No. 274 of 1976 )) by the substitution of the following paragraphs for paragraph (a):

"( a ) to issue, to refuse to issue or to cancel a certificate of authorisation,

( aa ) to receive notice of appeal against refusal to issue a certificate of authorisation and to act at the hearing or the rehearing of an appeal against such refusal,".

GIVEN this 17th day of September, 1991.


Revenue Commissioner.


These Regulations arise from the introduction of an appeals procedure for sub-contractors in the construction industry who are refused certificates of authorisation (C2s). They provide that the power of refusal may be exercised by inspectors of taxes rather than by the Revenue Commissioners. Inspectors will also be involved with any resultant appeals.