817RD Duties of relevant taxpayer.

(1) ^[4]>Where there is no intermediary^<[4][4]>Subject to subsection (1A), where there is no intermediary^<[4], or the relevant taxpayer has been notified by an intermediary under section 817RC(10), the relevant taxpayer shall make a return to the Revenue Commissioners of the specified information within 30 days beginning—

(a) on the day after the reportable cross-border arrangement is made available for implementation to the relevant taxpayer,

(b) on the day after the reportable cross-border arrangement is ready for implementation by the relevant taxpayer, or

(c) when the first step in the implementation of a reportable cross- border arrangement was taken in relation to the relevant taxpayer,

whichever occurs first.

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(1A) Notwithstanding the time limit specified in subsection (1), the period of 30 days for making a return under that subsection shall begin on 1 January 2021 where -

(a) the reportable cross-border arrangement is made available for implementation to the relevant taxpayer,

(b) the reportable cross-border arrangement is ready for implementation by the relevant taxpayer, or

(c) the first step in the implementation of a reportable cross-border arrangement was taken in relation to the relevant taxpayer,

whichever occurs first, during the period beginning on 1 July 2020 and ending on 31 December 2020.

^<[5]

(2) A return required under this section shall be made by electronic means and the relevant provisions of Chapter 6 of Part 38 shall apply.

(3) Where a relevant taxpayer is required to make a return under this section and there is more than one relevant taxpayer involved in the same reportable cross-border arrangement, the return shall be made by the relevant taxpayer referred to in whichever of the following paragraphs first applies:

(a) the relevant taxpayer that agreed the reportable cross-border arrangement with the intermediary;

(b) the relevant taxpayer that manages the implementation of the arrangement.

(4) Where a relevant taxpayer is required to make a return under this section (“the first relevant taxpayer” ) and there is more than one relevant taxpayer involved in the same reportable cross-border arrangement, the first relevant taxpayer shall provide, in writing, to each such other relevant taxpayer, the reference number assigned to the arrangement by the Revenue Commissioners within 5 working days of the later of—

(a) the date on which the first relevant taxpayer is notified by the Revenue Commissioners of the reference number, or

(b) the date on which such other relevant taxpayer becomes involved in the arrangement.

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(5) A relevant taxpayer shall be exempt from making a return to the Revenue Commissioners under this section if the relevant taxpayer has received, in writing, from any other relevant taxpayer involved in the same reportable cross-border arrangement—

(a) confirmation that such other relevant taxpayer has provided the specified information to the Revenue Commissioners in a return made under this section, and

(b) the reference number assigned to the arrangement by the Revenue Commissioners.

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(5)A relevant taxpayer shall be exempt from making a return to the Revenue Commissioners under this section if the relevant taxpayer has received, in writing, from an intermediary or any other relevant taxpayer involved in the same reportable cross-border arrangement, as the case may be—

(a) confirmation that such intermediary or such other relevant taxpayer, as the case may be, has provided the specified information to the Revenue Commissioners in a return made under this Chapter, and

(b) the reference number assigned to the arrangement by the Revenue Commissioners.

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(6) Subject to subsection (7), where a relevant taxpayer is required to provide the specified information on a reportable cross-border arrangement to the competent authority of more than one Member State, such information shall be provided only to the competent authority of the Member State referred to in whichever of the following paragraphs first applies:

(a) the competent authority of the Member State where the relevant taxpayer is resident for tax purposes;

(b) the competent authority of the Member State where the relevant taxpayer has a permanent establishment benefitting from the arrangement;

(c) the competent authority of the Member State where the relevant taxpayer receives income or generates profits, although the relevant taxpayer is not resident for tax purposes and has no permanent establishment in any Member State;

(d) the competent authority of the Member State where the relevant taxpayer carries on an activity, although the relevant taxpayer is not resident for tax purposes and has no permanent establishment in any Member State.

(7) Where subsection (6) applies, a relevant taxpayer shall be exempt from making a return under this section if the relevant taxpayer has—

(a) a copy of the specified information provided to the competent authority of another Member State, and

(b) confirmation, in writing, provided to the relevant taxpayer by the competent authority of another Member State that a reference number has been assigned to the arrangement by that competent authority.

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(8) Any person who obtains or seeks to obtain a tax advantage from a reportable cross-border arrangement shall be a chargeable person for the purposes of Part 41A.

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(8) Any person who obtains or seeks to obtain a tax advantage from a reportable cross-border arrangement shall be a chargeable person for the purposes of Part 41A where such tax advantage is in respect of a tax, duty, levy or charge which is placed under the care and management of the Revenue Commissioners in accordance with the Acts.

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(9) A relevant taxpayer shall include the reference number assigned to a reportable cross-border arrangement in the return, within the meaning of Part 41A, for any chargeable period, within the meaning of Part 41A, in which the relevant taxpayer—

(a) entered into any transaction which is or forms part of a reportable cross-border arrangement, or

(b) obtains, or seeks to obtain, a tax advantage from a reportable cross- border arrangement.

(10) Nothing in this section shall be construed as requiring a relevant taxpayer to disclose to the Revenue Commissioners information that is not within the knowledge, possession or control of the relevant taxpayer.