817RC. Duties of intermediary.

(1) Subject to subsection (1A), an intermediary within the meaning of paragraph (a)(i) of the definition of 'intermediary' in section 817RA(1) shall make a return to the Revenue Commissioners of the specified information within 30 days beginning -

(a) on the day after the reportable cross-border arrangement is made available for implementation,

(b) on the day after the reportable cross-border arrangement is ready for implementation, or

(c) when the first step in the implementation of the reportable cross-border arrangement was taken,

whichever occurs first.

(1A) Notwithstanding the time limit specified in subsection (1), the period of 30 days for making a return under that subsection shall begin on 1 January 2021 where -

(a) the reportable cross-border arrangement is made available for implementation,

(b) the reportable cross-border arrangement is ready for implementation, or

(c) the first step in the implementation of the reportable cross-border arrangement was taken,

whichever occurs

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