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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 19 December 2020 - onwards
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817RD. Duties of relevant taxpayer.

(1) Subject to subsection (1A), where there is no intermediary, or the relevant taxpayer has been notified by an intermediary under section 817RC(10), the relevant taxpayer 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 to the relevant taxpayer,

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

(c) when the first step in the implementation of a reportable cross-border arrangement was taken in relation to the relevant taxpayer, 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 to the relevant taxpayer,

(b) the reportable cross-border arrangement is

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