Taxes Consolidation Act 1997 section 817E

Duties of promoter

Section 817E sets out the obligations of a promoter of a disclosable transaction to provide specified information to Revenue and to furnish the transaction number to relevant persons.

• A promoter must provide Revenue with specified information about any disclosable transaction within 5 working days after the specified date (the "relevant date" as defined in section 817D).
• The promoter must also provide the transaction number to any person to whom the disclosable transaction has been made available for implementation, or who markets or seeks to market the transaction.
• The transaction number must be provided within 5 working days after receipt from Revenue or within 5 working days after making the transaction available to the person, whichever is the later.
• Non-business days such as weekends, bank holidays, and Christmas Day are disregarded when counting the 5 working days.