Taxes Consolidation Act, 1997
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Returns. [FA91 s67] |
182.—(1) In this section, “appropriate inspector” and “prescribed form” have the same meanings respectively as in Part 41 . | |
(2) Where a company makes a payment which it treats as one to which subsection (1) or (2) of section 176 applies, the company shall make a return in a prescribed form to the appropriate inspector of— | ||
(a) the payment, | ||
(b) the circumstances by reason of which that subsection is regarded as applying to it, and | ||
(c) such further particulars as may be required by the prescribed form. | ||
(3) A company shall make a return under this section— | ||
(a) within 9 months from the end of the accounting period in which it makes the payment, or | ||
(b) if, at any time after the payment is made, the inspector by notice in writing requests such a form, within the time (which shall not be less than 30 days) limited by such notice. | ||
(4) Section 1071 shall, with any necessary modifications, apply in relation to a return under this section as it applies in relation to a return under section 884 . |