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Change year: 2010

Section 896B Provision of information by Commission for Taxi Regulation

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Amendments

Section 896B inserted by Finance Act 2010 section 152.

(1) In this section—

"the Acts" has the meaning assigned to it by section 1078(1);

"Commission" means the Commission for Taxi Regulation or, in the Irish language, An Coimisiún um Rialáil Tacsaithe.

Who is the Taxi Regulator?

(1) The Taxi Regulator is the Commission for Taxi Regulation.

(2) The Commission shall, at such intervals as are specified by the Revenue Commissioners, supply to the Revenue Commissioners such information held by the Commission for the purposes of the Taxi Regulation Act 2003 as may be required for the performance of the functions of the Revenue Commissioners under the Acts.

Is the Taxi Regulator obliged to provide information to Revenue?

(2) The Taxi Regulator must, at intervals specified by Revenue, provide information to Revenue to enable them to assess and collect any tax that may be due from taxi drivers (who may not be recorded in Revenue records).

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