Taxes Consolidation Act 1997 section 896B

Provision of information by Commission for Taxi Regulation

Section 896B requires the National Transport Authority to supply information to the Revenue Commissioners at specified intervals to support their tax administration functions.

• The National Transport Authority (NTA) must provide information to Revenue at intervals set by Revenue.
• The information supplied is data held by the NTA for the purposes of the Taxi Regulation Act 2003.
• Revenue may require whatever information it needs to carry out its functions under the tax Acts.
• The provision enables Revenue to identify and tax individuals operating in the taxi industry who may not be in the tax system.