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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
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891DA. Returns of certain payment card transactions by payment card providers

(1) In this section -

'the Acts' has the same meaning as in section 851A;

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

'cross-border payment card transaction' means a payment card transaction where the payee is located in a place other than the State;

'EEA Agreement' means the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by all subsequent amendments to that Agreement;

'EEA state' means a state which is a contracting party to the EEA Agreement;

'payee', in relation to a cross-border payment card transaction, means the person accepting the payment concerned;

'payment card' means any card which is issued by a payment card provider pursuant to an agreement or arrangement which provides for -

(a) one or more issuers of such cards,

(b) a network of persons unrelated to each other, and to the issuer, who agree to accept such cards as payment, and

(c) stan

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