Corporation Tax Act, 1976

Delivery of statements, etc.

73.—Where the Minister has given a certificate under section 70 (2) or under the sections mentioned in the proviso thereto—

(a) the provisions of the Tax Acts relating to the delivery of statements or returns of profits shall continue to have effect in relation to the company concerned as if the certificate had not been given, and

(b) the Revenue Commissioners may by notice in writing require the company concerned to furnish them, within such time as they may direct, with such accounts and other particulars as the Revenue Commissioners think necessary for the purposes of this Part.