Form IU(3e) is required under section 739E(2A)(a)(ii) TCA 1997 and must be completed by a person authorised to act on behalf of the Investment Undertaking in respect of each year of assessment. The form is due on or before 31 March in the year following the year of assessment. If applicable, nil returns in respect of each Affected Unit holder are to be made. The form is available from the Revenue website www.revenue.ie.