Finance (No. 2) Act, 1966
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Registration. |
4.—(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who are accountable for wholesale tax and shall allot to every person so registered a registration number in addition to any such number allotted to that person under section 49 of the Finance Act, 1963 , and shall cancel such number if the person does not become or ceases to be accountable for wholesale tax. | |
(2) Every person who on the appointed day is carrying on an activity of selling goods in such circumstances that he would be an accountable person, or who, after the appointed day commences to carry on any such activity or becomes an accountable person, shall, within the period of nine days beginning on the appointed day or on the day thereafter on which he commences to carry on any such activity or becomes an accountable person, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for wholesale tax. | ||
(3) In this section “the appointed day” means the day appointed by the Minister for Finance by order to be the appointed day for the purposes of this section. |