Taxes Consolidation Act, 1997 (Number 39 of 1997)
866Rules as to delivery of statements.
[ITA67 s533; FA69 s65(1) and Sch5 PtI]
Any person who, on that person’s own behalf or on behalf of another person or body of persons, delivers a statement of the amount of the profits
>on which any income tax is chargeable< shall observe the rules and directions contained in Schedule 28 in so far as those rules and directions are respectively applicable.