Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2006 - onwards
    Version 1 of 1    

848AD. Registration and audit of administrators.

(1) A person cannot be an administrator for the purposes of this Part unless the person is included in a register maintained by the Revenue Commissioners for the purposes of this Part.

(2) The Revenue Commissioners may -

(a) audit the returns made by administrators under sections 848AB and 848AC, and

(b) examine the procedures put in place by the administrator for the purpose of ensuring that the returns are correct.

Comparing proposed amendment...