Taxes Consolidation Act, 1997 (Number 39 of 1997)
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653AV. Self-assessment and signed declaration
Every return prepared and delivered under this Part shall include—
(a)a self-assessment by, or on behalf of, the chargeable person concerned in such form as the Revenue Commissioners may specify, and
(b)a signed declaration by the person who prepares the return that the return is, to the best of that person’s knowledge and belief, correct.
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Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.