ciallaíonn ‘margóir’, i ndáil le haon idirbheart in-nochta, aon duine nach tionscnóir ach a bhfuil teagmháil mhargaíochta déanta aige nó aici i ndáil leis an idirbheart in-nochta;
‘marketer’, in relation to any disclosable transaction, means any person who is not a promoter but who has made a marketing contact in relation to the disclosable transaction;
817L.—(1) I gcás go mbeidh cúis ag na Coimisinéirí Ioncaim lena chreidiúint gur margóir é nó í duine i ndáil le hidirbheart a mb’fhéidir gur idirbheart in-nochta é, féadfaidh na Coimisinéirí trí fhógra i scríbhinn a cheangal ar an duine ainm agus seoladh gach duine a bhfuil aon fhaisnéis i ndáil leis an idirbheart arna soláthar aige nó aici don duine sin agus uimhir thagartha cánach gach duine díobh, más eol don duine í, a sholáthar do na Coimisinéirí.
817L.—(1) Where the Revenue Commissioners have reason to believe that a person is a marketer in relation to a transaction that may be a disclosable transaction, the Commissioners may by written notice require the person to provide the Commissioners with the name, address and, where known to the person, the tax reference number of each person who has provided that person with any information in relation to the transaction.