Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)

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	Chapter 1 Income tax: returns of income (ss. 876-881)
In force	876. Notice of liability to income tax.
In force	877. Returns by persons chargeable.
In force	878. Persons acting for incapacitated persons and non-residents.
In force	879. Returns of income.
In force	880. Partnership returns.
In force	881. Returns by married persons.
	Chapter 2 Corporation tax: returns of profits (ss. 882-884)
In force	882. Particulars to be supplied by new companies.
In force	883. Notice of liability to corporation tax.
In force	884. Returns of profits.
	Chapter 3 Other obligations and returns (ss. 885-898A)
In force	885. Obligation to show tax reference number on receipts.
In force	886. Obligation to keep certain records.
In force	886A. Retention and inspection of records in relation to claims by individuals.
In force	887. Use of electronic data processing.
In force	888. Returns, etc. by lessors, lessees and agents.
In force	889. Returns of fees, commissions, etc. paid by certain persons.
In force	890. Returns by persons in receipt of income belonging to others.
In force	891. Returns of interest paid or credited without deduction of tax.
In force	891A. Returns of interest paid to non-residents.
In force	891B. Returns of certain payments made by certain persons.
In force	891C. Returns of certain information by investment undertakings.
In force	891D. Returns of payment transactions by payment settlers.
In force	891DA. Returns of certain payment card transactions by payment card providers
In force	891E. Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013.
In force	891F. Returns of certain information by financial institutions.
In force	891G. Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
In force	891GA. Disclosure of certain information for the purposes of administrative cooperation in the field of taxation
In force	891H. Country-by-country reporting.
In force	891I. Implementation of Article 1(8) of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to platform operators
In force	891J. Return of certain information by Reporting Platform Operators
In force	891K. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests
In force	891L. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits.
In force	892. Returns by nominee holders of securities.
Deleted	893. Returns by certain intermediaries in relation to UCITS.
In force	894. Returns of certain information by third parties.
In force	894A. Returns by third parties in relation to personal reliefs.
In force	895. Returns in relation to foreign accounts.
In force	896. Returns in relation to certain offshore products.
In force	896A. Returns in relation to settlements and trustees.
In force	896B. Provision of information by Commission for Taxi Regulation.
In force	896C.
In force	897. Returns of employees' emoluments, etc.
In force	897A. Returns by employers in relation to pension products.
In force	897B. Returns of information in respect of awards of shares to directors and employees.
In force	897C. Returns by employers in relation to reportable benefits.
In force	898. Returns of copies of rates and production of certain valuations.
In force	898A. Format of returns etc.
	Chapter 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (ss. 898B-898S)
In force	898B. Interpretation (Chapter 3A).
In force	898C. Beneficial owner.
In force	898D. Paying agent and residual entity.
In force	898E. Interest payment.
In force	898F. Obligations of paying agents where contractual relations entered into before 1 January 2004.
In force	898G. Obligations of paying agents in other contractual relations entered into.
In force	898H. Returns of interest payments made to or secured for beneficial owners.
In force	898I. Returns of interest payments to residual entities.
In force	898J. Exchange of information between Member States.
Ceased	898K. Special arrangements for certain securities.
In force	898L. Certificate for the purposes of Article 13.2 of the Directive.
In force	898M. Credit for withholding tax.
In force	898N. Audit.
In force	898O. Penalty for failure to make returns, etc.
In force	898P. Arrangements with third countries and dependent and associated territories of Member States.
In force	898Q. Miscellaneous and supplemental.
In force	898R. Commencement (Chapter 3A).
In force	898S. Cessation
	Chapter 4 Revenue powers (ss. 899-912B)
In force	899. Inspector's right to make enquiries.
In force	900. Power to call for production of books, information, etc.
In force	901. Application to High Court: production of books, information, etc.
In force	902. Information to be furnished by third party: request of an authorised officer
In force	902A. Application to High Court: information from third party.
In force	902B. Powers of inspection: life policies.
In force	903. Power of inspection: PAYE.
In force	904. Power of inspection: tax deduction from payments to certain subcontractors.
In force	904A. Power of inspection: returns and collection of appropriate tax.
In force	904B. Report to Committee of Public Accounts: publication etc.
In force	904C. Power of inspection (returns and collection of appropriate tax): assurance companies.
In force	904D. Power of inspection (returns and collection of appropriate tax): investment undertakings.
In force	904E. Power of inspection: claims by authorised insurers.
In force	904F. Power of inspection: claims by qualifying lenders.
In force	904G. Power of inspection: claims by qualifying insurers.
In force	904H. Power of inspection: qualifying savings managers.
In force	904I. Power of inspection: returns and collection of dividend withholding tax.
In force	904J. Power of inspection: tax deduction from payments in respect of professional services by certain persons.
In force	904K. Power of inspection: notices of attachment.
In force	905. Inspection of documents and records.
In force	906. Authorised officers and Garda Síochána.
In force	906A. Information to be furnished by financial institutions.
In force	907. Application to Appeal Commissioners: information from financial institutions.
In force	907A. Application to Appeal Commissioners: information from third party.
In force	908. Application to High Court seeking order requiring information: financial institutions.
In force	908A. Revenue offence: power to obtain information from financial institutions.
In force	908B. Application to High Court seeking order requiring information: associated institutions.
In force	908C. Search warrants.
In force	908D. Order to produce evidential material.
In force	908E. Order to produce documents or provide information.
In force	908F. Privileged legal material.
In force	909. Power to require return of property.
In force	910. Power to obtain information from Minister of the Government.
In force	911. Valuation of assets.
In force	912. Computer documents and records.
In force	912A. Information for tax authorities in other territories.
In force	912B. Questioning of suspects in Garda Síochána custody in certain circumstances.
	Chapter 5 Capital gains tax: returns, information, etc. (ss. 913-917C)
In force	913. Application of income tax provisions relating to returns, etc.
In force	914. Returns by issuing houses, stockbrokers, auctioneers, etc.
In force	915. Returns by nominee shareholders.
In force	916. Returns by party to a settlement.
In force	917. Returns relating to non-resident companies and trusts.
In force	917A. Return of property transfers to non-resident trustees.
In force	917B. Return by settlor in relation to non-resident trustees.
In force	917C. Return by certain trustees.
	Chapter 6 Electronic transmission of returns of income, profits, etc., and of other Revenue returns (ss. 917D-917N)
In force	917D. Interpretation (Chapter 6).
In force	917E. Application.
In force	917EA. Mandatory electronic filing and payment of tax.
In force	917F. Electronic transmission of returns.
In force	917G. Approved persons.
In force	917H. Approved transmissions.
Deleted	917I. Digital signatures.
In force	917J. Acknowledgement of electronic transmissions.
In force	917K. Hard copies.
In force	917L. Exercise of powers.
In force	917M. Proceedings.
In force	917N. Miscellaneous.

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Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)

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