Section 110 of the Principal Act is amended -

(a) in subsection (1) in the definition of "qualifying company" by -

(i) substituting the following for paragraph (f):

"(f) which has notified in writing the authorised officer in a form prescribed by the Revenue Commissioners that it is or intends to be a company to which paragraphs (a) to (e) apply and has supplied such other particulars relating to the company as may be specified on the prescribed form including details concerning the -

(i) type of transaction,

(ii) assets acquired,

(iii) originator,

(iv) intra-group transactions, and

(v) connected parties,

not later than 8 weeks from -

(I) 1 January 2017 where the day referred to in paragraph (e) predates 1 January 2017 and the company has not yet made the notification in writing to the authorised officer in the form prescribed by the Revenue Commissioners as required to be made by the specified return date (within the meaning of section 959A) for the first accounting period in relation to which it is such a company, or

(II) the day referred to in paragraph (e),