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Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations, 2008 [S.I. No. 136 of 2008]Introductory TextRegulation 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 1Schedule 2Given underExplanatory Note
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 6 May 2008 - onwards

Introductory Text

SI 136/2008

The Revenue Commissioners in exercise of the powers conferred on them by subsections (3) and (4) of section 891B (inserted by the Finance Act 2006 (No. 6 of 2006)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), with the consent of the Minister for Finance, make the following regulations:

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