Taxes Consolidation Act 1997 section 529M

Miscellaneous

Section 529M contains miscellaneous provisions relating to the laying of film withholding tax regulations before Dáil Éireann, the authority of another person to act on behalf of a qualifying company, and the authority of Revenue officers to carry out functions under the film withholding tax rules.

• Regulations made under the film withholding tax rules must be laid before Dáil Éireann as soon as practicable after they are made, and may be annulled by Dáil resolution within 21 sitting days, though anything already done under them remains valid.
• A qualifying company may authorise another person to act on its behalf, and anything done by that person under such authority is treated as having been done by the qualifying company itself.
• Anything purporting to have been done by or on behalf of a qualifying company is deemed to have been done by the company or under its authority unless the contrary is proved.
• Any function to be carried out by the Revenue Commissioners under the film withholding tax rules, other than the making of regulations, may be performed by a Revenue officer or through Revenue's electronic systems.