Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations, 2008 [S.I. No. 136 of 2008]

	Introductory Text
	Regulation 1 Citation.
	Regulation 2 Definitions.
	Regulation 3 Specified persons.
	Regulation 4 Reporting thresholds.
	Regulation 5 Returns of payments.
	Regulation 6 Time by which returns are to be made.
	Regulation 7 Obligation to provide and seek Tax Reference Numbers.
	Regulation 8 Inspection of books, etc. and provision of information and assistance.
	Regulation 9 Transitional matters relating to returns under section 891 of Principal Act.
	Regulation 10 Delegation.
	Schedule 1
	Schedule 2
	Given under
	Explanatory Note