Taxes Consolidation Act, 1997 (Number 39 of 1997)
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739R Returns, payment and collection of IREF withholding tax
(1) Notwithstanding any other provision of the Tax Acts, this section shall apply for the purposes of regulating the time and manner in which [2]>IREF withholding tax shall be accounted for and paid.<[2][2]>an IREF shall—<[2]
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(a) file a return referred to in subsection (2), and
(b) account for and pay IREF withholding tax
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(2) An IREF shall for each accounting period make to the Collector- General a return, in accordance with subsections (3) and (4), [3]>of the IREF withholding tax<[3] in connection with an accounting period—
(a) which ends on or before 30 June in a financial year, within 30 days of 31 December of that year, and
(b) which ends between 1 July and 31 December, within 30 days of 30 June of the following year.
(3) The IREF withholding tax which is required to be included in a return referred to in subsection (2) shall be due at the time by which the return is to be made and shall be paid by the IREF to the Collector- General and subsections (3) to (9) of section 739F shall apply to IREF withholding tax, with any required modifications, as they apply to the appropriate tax.
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(3A) The return referred to in subsection (2) shall contain the following information:
(a) where the IREF is a sub-fund of an umbrella scheme, details of the umbrella scheme;
(b) details of the unit holdings held by each unit holder of the IREF;
(c) details of the IREF assets held by the IREF;
(d) details of the IREF business carried on by the IREF;
(e) details of any transactions with persons connected with the unit holder; and
(f) details of any IREF taxable events to which section 739T applies.
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(4) The return referred to in subsection (2) shall[5]>, where one or more than one IREF taxable event occurs in the period to which the return relates,<[5] contain the following details:
(a) the name and tax reference number of the IREF in respect of which the IREF taxable event occurred;
(b) the name, address, TIN and unit holding of each unit holder in respect of whom the IREF taxable event happened;
(c) the date on which the IREF taxable event occurred;
(d) the amount of the IREF taxable event for each unit holder;
(e) the amount of IREF withholding tax (if any) in relation to the IREF taxable event deducted by the IREF in respect of each unit holder.
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