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Amendment of section 16 (duty to keep records) of Principal Act.
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126.— Section 16 of the Principal Act is amended with effect from 1 January 2010 by inserting the following after subsection (5):
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“(6) Every taxable dealer to whom section 12B or 12C applies shall, in addition to records required to be kept in accordance with any other provision of this section and regulations, keep a record of the following information, namely—
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(a) the name and address of each person from whom such taxable dealer purchased or acquired a means of transport or, as the case may be, agricultural machinery in the period from 1 January 2010 to 30 June 2010 in relation to which such taxable dealer deducted residual tax in accordance with section 12B or 12C, as the case may be,
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(b) the date on which such means of transport or agricultural machinery was so purchased or acquired,
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(c) the amount of such residual tax so deducted in relation to each such means of transport or agricultural machinery, and
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(d) the vehicle registration number of each such means of transport or, as the case may be, details of the make, model and, where appropriate, the year of manufacture, the engine number and registration number of each such agricultural machine.
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(7) A taxable dealer to whom section 12B or 12C applies shall, on receipt of a notice in writing to that effect from an officer of the Revenue Commissioners, furnish to that officer within the time specified in the notice (which shall not be less than 21 days from the date of the notice), or to such other officer of the Revenue Commissioners as may be specified in the notice, a copy of the information required to be kept by the taxable dealer under subsection (6).”.
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