Taxes Consolidation Act, 1997 (Number 39 of 1997)
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111AAN. QDTT return and self-assessment
(1) An entity that is a qualifying entity for a fiscal year shall prepare and deliver to the Revenue Commissioners a full and true return (in this Chapter referred to as a ‘QDTT return’) for the fiscal year, in the prescribed form, on or before the specified return date.
(2) A QDTT return required under subsection (1) shall include—
(a) a QDTT self-assessment,
(b) a declaration to the effect that the return is full and true, and
(c) such further particulars as the Revenue Commissioners may reasonably require for the purposes of this Part as provided for in the prescribed form.
(3) A QDTT return and QDTT self-assessment may be amended in accordance with section 959V, as applied by section 111AAT.
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