904D Power of inspection (returns and collection of appropriate tax) investment undertakings

This section provides an audit power in respect of investment undertakings. The returns concerned are those of appropriate tax, being the tax which those entities are required to deduct from payments to unit holders when they surrender their units, and in certain other circumstances. The provisions mirror those of section 904A which relate to the audit of DIRT returns of financial institutions.

Relevant Date: Finance Act 2021