111AAJ IIR return and self-assessment

Details

(1) This section provides that a relevant parent entity shall prepare and deliver to the Revenue Commissioners a full and true return for the fiscal year, in the prescribed form, on or before the specified return date. This form is referred to as the “IIR return”.

(2) The IIR return shall include an IIR self-assessment, a declaration that the return is full and true and any further information as the Revenue Commissioners may reasonably require for the purpose of this Part as provided for by the prescribed form.

(3) An IIR return and IIR self-assessment may be amended in accordance with section 959V as applied by this Part.

Relevant Date: Finance Act 2024