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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 15 July 2010 - onwards
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898G. Obligations of paying agents in other contractual relations entered into.

(1) In this section "official identity card", in relation to an individual resident in the State, means an official document issued by the Revenue Commissioners or the Minister for Social and Family Affairs which document contains the individual's name, address and PPS number and includes any other official document which may be specified in regulations made by the Revenue Commissioners.

(2) This section applies for the purposes of enabling a paying agent to establish the identity and residence of an individual to whom the agent may make an interest payment or for whom the agent may secure an interest payment where -

(a) the agent enters into contractual relations with the individual on or after 1 January 2004, or

(b) in the absence of contractual relations, the agent carries out a transaction on behalf of the individual on or after 1 January 2004,

but where, on the basis of documentary proof of identity and residence presented by the individual which is acceptable for the purposes

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