Taxes Consolidation Act, 1997 (Number 39 of 1997)
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898I Returns of interest payments to residual entities.
Every person who in the course of the person’s business or profession carried on in the State makes an interest payment to, or secures an interest payment for, a residual entity in a tax year which residual entity is established in a relevant territory, shall make and deliver to the Revenue Commissioners within 3 months of the end of the tax year (being the tax year 2005 and subsequent tax years) a return consisting of—
(a) the name of the residual entity,
(b) the address of the residual entity, and
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(c) the total amount of the interest payments so made or so secured by it in the tax year.
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(c) the total amount of the interest payments so made or so secured by it in the tax year (and for this purpose the tax year 2005 shall be deemed to begin on 1 July 2005 and end on 31 December 2005).
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