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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 December 2021 - onwards
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696K. Returns

(1) In this section 'prescribed form' means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners.

(2) A company carrying on petroleum activities in a taxable field shall, in addition to the return required to be delivered under section 959I, prepare and deliver to the Collector-General on or before the specified return date, within the meaning of Part 41A, for the relevant period a full and true statement in a prescribed form of the details required by the form in respect of -

(a) the amounts constituting the aggregate of the cumulative field costs for each field,

(b) the amounts constituting the aggregate of the cumulative field gross revenue for each field,

(c) the breakdown of the amounts specified in paragraphs (a) and (b), and

(d) the amount of petroleum production tax payable in respect of each field,

and of such further particulars in relation to this Chapter as may be required by the prescribed form.

(3) A statement requ

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