Revenue eBrief No. 109/19
The Tax and Duty Manual Revenue Officers Entering Construction Sites has been amended to update legislative references and to remove obsolete material.
2. Power of Inspection
Sections 903 and 904 of the Taxes Consolidation Act 1997 allow Revenue Officers, who are exercising their powers under those sections of that Act, access to any premises or place where they have reason to believe that:
- a person is or has been carrying on any activity as an employer, or
- any “relevant operations” are or have been carried on,
and to request to be furnished with any records which they require for the purpose of their enquiry.
- “relevant operations” means construction operations, forestry operations or meat processing operations.