Finance Act, 1992
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Returns. |
71.—(1) Where section 65 , 66 , 67 , 68 or 69 has effect in relation to a transfer or disposal (as the case may be), the transferring company shall make a return, in such form as the Revenue Commissioners may require, of the transfer or disposal to the appropriate inspector. | |
(2) Where corporation tax or capital gains tax payable by a company falls to be reduced by virtue of section 69 , a return under this section shall include a relevant certificate given by the tax authorities of the Member State in which the trade was carried on immediately before the time of the transfer. | ||
(3) A company shall make a return under this section within 9 months from the end of the accounting period in which the transfer occurs. | ||
(4) In this section “appropriate inspector” shall have the meaning assigned to it in section 9 of the Finance Act, 1988 . |