PART 2 Registration


Income and corporation tax regulations 2010.

3 Register of principals

(1) Each principal required to register under section 530J(2) of the Act shall do so before providing the information and declaration required under section 530B(1) of the Act and Regulation 4.

(2) For the purposes of paragraph (1), each principal shall provide the Revenue Commissioners with all particulars required by the Revenue Commissioners for the purposes of registering the person as a principal.

(3) A person who ceases to be a principal to whom section 530A of the Act applies shall notify the Revenue Commissioners of such cessation by written or electronic means and shall specify the date of the cessation in the notification.

(4) Where, in the opinion of a Revenue officer, a person has ceased to be a principal to whom section 530A of the Act applies, the Revenue officer shall, by written or electronic means, notify that person of the intention to cancel that person’s registration as a principal and such cancellation shall be effected as on and from 21 days from the date of the notification, unless, within that period, the person satisfies the Revenue officer that he or she is still a principal.

(5) Where—

(a) a person has made a notification under paragraph (3), or

(b) a person’s registration under section 530J of the Act has been cancelled under paragraph (4),

requirements in relation to any future registration under section 530J shall apply as if that person had never previously been registered as a principal.