Taxes Consolidation Act, 1997 (Number 39 of 1997)
108 Statement of profits.
[ITA67 s68(1)]
Every statement of profits to be charged under Schedule D which is made by any person—
(a) on that person’s own account, or
(b) on account of another person for whom that person is chargeable, or who is chargeable in that person’s name,
shall include every source of income so chargeable.