S.I. No. 56/2015 - Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2015. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2015 S.I. No. 56/2015 - Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2015. S.I. No. 56/2015 - Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2015. AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 20th February, 2015. The Revenue Commissioners in exercise of the powers conferred on them by subsections
(3)and
(4)of section 891B (inserted by the Finance Act 2006 (No. 6)) of the Taxes Consolidation Act 1997 (No. 39), with the consent of the Minister for Finance, make the following regulations: 1.
(1)These Regulations may be cited as the Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2015.
(2)These Regulations come into operation on 16th February
- The Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008 ( S.I. No. 136 of 2008 ) are amended— (a) in Regulation 4
(1)by substituting “€300” for “€635” in each place, and (b) in Schedule 1 by substituting the following for paragraph 4: “
- A financial institution (within the meaning of section 891B of the Principal Act) in relation to a savings bank.”. The Minister for Finance consents to the making of the foregoing Regulations. GIVEN under the Official Seal of the Minister for Finance, 5 February
- MICHAEL NOONAN, Minister for Finance. GIVEN under my hand, 16 February
- NIALL CODY, Revenue Commissioner. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation). These Regulations amend the Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008, made under section 891B (inserted by section 125 of the Finance Act 2006 ) of the Taxes Consolidation Act 1997 , which provide for the reporting by banks, building societies, credit unions and savings banks of interest and similar payments. The threshold below which financial institutions do not have to report payments is being reduced from €635 to €
- It clarifies the obligation on An Post, as agent for the NTMA, to report interest payments on Post Office Savings Bank accounts. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais