Taxes Consolidation Act 1997 Schedule 12B paragraph 5

Information

Paragraph 5 empowers the Revenue Commissioners to require any person to provide information needed to administer certified contractual savings schemes under the Schedule.

• Revenue may issue a written notice requiring information from any person.
• The recipient must be given at least 30 days to respond.
• The power extends only to information the person has or can reasonably obtain.
• Purposes include certification decisions, determining participants' tax liability, and scheme administration.