Method of making and giving effect to an election
(1) A tonnage tax election shall be made by notice to the Revenue Commissioners and shall be made by means of a form prescribed for that purpose by them.
(a) The notice shall be supported by such information, particulars and documentation (in this paragraph referred to as 'information') as the Revenue Commissioners may require for the purposes of this Part and the election shall not take effect until such information is provided to the satisfaction of the Revenue Commissioners.
(b) Without prejudice to the generality of this subparagraph, the information referred to in clause (a) may include information relating to the matters specified in subparagraph (3).
(a) The information which may be requested from an applicant company by the Revenue Commissioners for the purposes of subparagraph (2) includes -
(i) documentation on legal status, constitution, memorandum and articles of association, and certificate of incorporation of th
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