Finance Act 2015

Amendment of section 99 of Finance Act 2001 (liability of persons)

46. (1) Section 99 of the Finance Act 2001 is amended by inserting the following after subsection (12):

“(13) Where a person is required to furnish a return or make a claim, submission or declaration for the purposes of any requirement of excise law, this return, claim, submission or declaration, as the case may be, shall be made by such electronic means as the Commissioners may require and, without prejudice to the generality of section 917E of the Taxes Consolidation Act 1997 , the relevant provisions of Chapter 6 of Part 38 of that Act shall apply to any such return, claim, submission or declaration.”.

(2) This section shall come into operation on such day as the Minister for Finance may appoint by order.