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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 28 March 2003 - onwards
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159. Amendment of Chapter 4 (revenue powers) of Part 38 of Principal Act.

Chapter 4 of Part 38 of the Principal Act is amended by inserting the following after section 904I:

"904J. Power of inspection: tax deduction from payments in respect of professional services by certain persons.

(1) In this section -

'accountable person' has the same meaning as in section 521;

'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

'books, records or other documents' includes -

(a) any records used in the business of an accountable person whether -

(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or

(ii) kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,

and

(b) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced,

Comparing proposed amendment...