959J Requirements for returns for income tax and capital gains tax purposes

Summary

This section provides that, in the case of income tax or capital gains tax, the return must include such details as would be required under a notice given under section 877 and, where relevant, under section 879.

Details

(a) The return must include all such matters and particulars as is required under 877 TCA if the period specified in such a notice were a tax year.

(b) Where the chargeable person is an individual who is chargeable to income tax or capital gains tax for a tax year, the return must include all such matter and particulars including details referred to in paragraph (a) as would be required for under section 879, and

(c) Such further particulars , including particulars relating to the preceding tax year where the profits or gains of that preceding year are determined in accordance with s65(3), as may be required by the prescribed for.

Relevant Date: Finance Act 2024