Taxes Consolidation Act, 1997 (Number 39 of 1997)
(2) Where a company makes a payment which it treats as one to which subsection (1) or (2) of section 176 applies, the company shall make a return in a prescribed form to the appropriate inspector of—
(a) the payment,
(b) the circumstances by reason of which that subsection is regarded as applying to it, and
(c) such further particulars as may be required by the prescribed form.
(3) A company shall make a return under this section—
(a) within 9 months from the end of the accounting period in which it makes the payment, or
(b) if, at any time after the payment is made, the inspector by notice in writing requests such a form, within the time (which shall not be less than 30 days) limited by such notice.