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Taxes Consolidation Act, 1997 (Number 39 of 1997)


653AT. Company returns

(1)Where a company is required to prepare and deliver a return under this Part, the return shall be prepared and delivered by the secretary of the company.

(2)In the case of a company not registered in the State, for the purposes of subsection (1), a secretary includes the agent, manager, factor or other representative of the company.




Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.