959N Exclusion from obligation to deliver a return

Summary

This section provides that a Revenue officer may exclude a person from the requirement to submit a return.

Details

(1) Revenue may exclude a person, by notice in writing, from the obligation to file a tax return.

(2) The exclusion, will take effect for a chargeable period(s) or until such chargeable period or the happening of an event, specified in the notice.

(3) The notice given under this section does not affect the obligation to submit a return where a person has a liability to capital gains tax for any chargeable period.

Relevant Date: Finance Act 2024