Any person who enters into any transaction which is or forms part of a disclosable transaction as respects which neither that person nor any other person in the State has an obligation to comply with section 817E or 817F shall within 30 working days after the specified date provide the Revenue Commissioners with specified information relating to the disclosable transaction.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 October 2014 - onwards