Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
653AW. Electronic delivery of returns
A return required to be delivered under this Part shall be delivered by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 shall apply.
<[1]
[1]
Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.