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Taxes Consolidation Act, 1997 (Number 39 of 1997)

883Notice of liability to corporation tax.

[CTA76 s142(1)]

Every company which is chargeable to corporation tax for any accounting period and which has not made a return of its profits for that accounting period shall, not later than one year after the end of that accounting period, give notice to the inspector that it is so chargeable.