636 Returns

(2) & (4) This section obliges a company which obtains reliefs under section 631, 632, 633, 633A, 633B, 633C or 634 to make a return in such form as the Revenue Commissioners require of the transaction to its inspector within 9 months after the end of the accounting period in which the transaction takes place (that is, the time at which the company will be making its corporation tax return for the period).

(3) Where the Irish capital gains tax payable in respect of the disposal by an Irish resident company of a foreign branch is to be reduced by foreign capital gains tax which has been deferred, the return to be made is to include a relevant certificate given by the tax authority of the Member State in which the branch is situated.

Relevant Date: Finance Act 2021