Chapter 3 – Mandatory disclosure of certain transactions (ss 817D-817R)

Contents

Section 817D – Interpretation and general (Chapter 3) [TCA 1997 s 817D] Section commentary
Section 817DA – References to "specified description" — classes of transaction for purposes of that expression [TCA 1997 s 817DA] Section commentary
Section 817E – Duties of promoter [TCA 1997 s 817E] Section commentary
Section 817F – Duty of person where promoter is outside the State [TCA 1997 s 817F] Section commentary
Section 817G – Duty of person where there is no promoter [TCA 1997 s 817G] Section commentary
Section 817H – Duty of person where legal professional privilege claimed [TCA 1997 s 817H] Section commentary
Section 817HA – Duty of person who obtains tax advantage [TCA 1997 s 817HA] Section commentary
Section 817HB – Duty of Revenue Commissioners [TCA 1997 s 817HB] Section commentary
Section 817I – Pre-disclosure enquiry [TCA 1997 s 817I] Section commentary
Section 817J – Legal professional service [TCA 1997 s 817J] Section commentary
Section 817K – Supplemental information [TCA 1997 s 817K] Section commentary
Section 817L – Duty of marketer to disclose [TCA 1997 s 817L] Section commentary
Section 817M – Duty of promoter to provide client list [TCA 1997 s 817M] Section commentary
Section 817N – Supplemental matters [TCA 1997 s 817N] Section commentary
Section 817O – Penalties [TCA 1997 s 817O] Section commentary
Section 817P – Appeal Commissioners [TCA 1997 s 817P] Section commentary
Section 817Q – Regulations (Chapter 3) [TCA 1997 s 817Q] Section commentary
Section 817R – Nomination of Revenue Officers [TCA 1997 s 817R] Section commentary

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