Taxes Consolidation Act 1997 section 817L

Duty of marketer to disclose

Section 817L deals with the obligations on marketers to provide information to Revenue in relation to disclosable transactions.

• Revenue may issue a written notice to a marketer requiring the name, address and, where known, tax reference number of each person who has provided the marketer with information about a transaction.
• A notice must specify the transaction to which it relates, and the marketer must comply within the time stated in the notice, being not less than 21 working days or such longer period as Revenue may agree.
• Where a marketer is marketing a transaction that could reasonably be considered disclosable, and the promoter has not provided a transaction number, the marketer must within 30 working days of the first marketing contact provide Revenue with the promoter's name and address, details of the transaction and all marketing materials.
• Any disclosure by a marketer under this section is wholly without prejudice as to whether or not the transaction is in fact a disclosable transaction.