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Taxes Consolidation Act, 1997 (Number 39 of 1997)


959K Requirements for returns for corporation tax purposes.

In the case of a chargeable person who is chargeable to corporation tax for an accounting period, the return required by this Chapter shall include—

(a) all such [2]>matters and particulars<[2][2]>matters, information, accounts, statements, reports and further particulars<[2] in relation to the accounting period as would be required to be contained in a return delivered pursuant to a notice given to the chargeable person under section 884, and

(b) [4]>such <[4][3]>further particulars<[3][3]>such information, accounts, statements, reports and further particulars<[3] as may be required by the prescribed form.




Inserted by FA12 sched4(part1).


[-] [+]

Substituted by FA14 s89(c)(i).


[-] [+]

Substituted by FA14 s89(c)(ii).



Deleted by FA21 s84(1)(a). Has effect on and from the date of 21 December, 2021.