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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards
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879. Returns of income.

(1) In this section, "prescribed" means prescribed by the Revenue Commissioners and, in prescribing forms for the purposes of this section, the Revenue Commissioners shall have regard to the desirability of securing in so far as may be possible that no individual shall be required to make more than one return annually of the sources of the individual's income and the amounts derived from those sources.

(2) Every individual, when required to do so by a notice given to him or her in relation to any year of assessment by an inspector, shall within the time limited by the notice prepare and deliver to the inspector a return in the prescribed form of -

(a) all the sources of his or her income for the year of assessment in relation to which the notice is given;

(b) the amount of income from each source for the year of assessment computed in accordance with subsection (3);

(c) such information, accounts, statements, and further particulars for the purposes of income tax for the year of assess

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