739U Retention and examination of documentation

(1) The IREF must retain all declarations made, under Schedule 2C, for a period of 6 years from the date on which the person who made the declaration ceases to be a unit holder.

(2) The IREF must provide copies of such declarations, certifications or notifications to Revenue, as required.

(3) The Revenue Commissioners may examine or take extracts from the declarations, certifications or notifications as required.

Relevant Date: Finance Act 2021