Taxes Consolidation Act 1997 section 530J

Register of principals

Section 530J requires Revenue to establish and maintain a register of principal contractors for the purposes of relevant contracts tax (RCT), and provides for regulations governing the registration process.

• Revenue must keep and maintain a register of all principal contractors who are required to operate RCT.
• Every principal contractor to whom the contract notification obligations apply must register with Revenue, unless already registered under the previous RCT regime immediately before this section came into effect.
• Revenue must make regulations covering registration procedures, including the time for registration, the particulars to be submitted, notification of changes or cessation, cancellation of registration, and the use of electronic means.
• The regulations may also deal with any other matters related to the registration of principals for RCT purposes.