S.L. 123.221 Art. 4

Such status shall only be transferred once the said dependant provides proof to the Commissioner that all the requirements of rule 4 are satisfied in such manner as the Minister may determine after consultation with the Commissioner.

(5) An individual who has been granted special tax status in accordance with sub-rule (1) shall notify the Commissioner through his authorised registered mandatary of a change in the dependants of such individual by not later than four (4) weeks from the date when the change occurs. Such notification is to be made on such form as may be required by the Commissioner:

Provided that where such notification is not made within the time specified, the person responsible for such event shall be charged an administrative penalty of five thousand euro (€5,000).