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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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848P Monthly returns.

A qualifying savings manager who is or was registered in accordance with section 848R, shall, within 15 days of the end of every month, make a return (including, where it is the case, a nil return) to the Revenue Commissioners, which—

(a) specifies in respect of all special savings incentive accounts managed by the qualifying savings manager in that month—

(i) the aggregate amount of tax credits, in relation to the aggregate of subscriptions made to those accounts in that month,

(ii) the aggregate amount of relevant tax to which the qualifying savings manager is liable in respect of gains treated as accruing on those accounts in that month, and

(iii) the net amount (being the difference between the amounts specified in paragraphs (a) and (b)) due from or, as the case may be, to, the Revenue Commissioners,

and

(b) contains a declaration in a form prescribed or authorised by the Revenue Commissioners that, to the best of the qualifying savings manager’s knowledge and belief, the information referred to in paragraph (a) is correct.

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Inserted by FA01 s33(1).