S.I. No. 178/1989 - Taxation of Companies (Self-Assessment) Regulations, 1989.

S.I. No. 178 of 1989.

TAXATION OF COMPANIES (SELF-ASSESSMENT) REGULATIONS, 1989.

I, ALBERT REYNOLDS, Minister for Finance, in exercise of the powers conferred on me by section 9 (1) of the Finance Act, 1988 (No. 12 of 1988), hereby make the following regulations:

1. These Regulations may be cited as the Taxation of Companies (Self-Assessment) Regulations, 1989.

2. For the purposes of Chapter II of Part I of the Finance Act, 1988 , an accounting period of a company ending on or after the 1st day of October, 1989, is hereby prescribed in respect of paragraph (b) of the definition of "relevant chargeable period" in section 9 (1) of that Act.

GIVEN under my Official Seal, this 14th day of July, 1989.

ALBERT REYNOLDS,

Minister for Finance.

EXPLANATORY NOTE.

The purpose of these Regulations is to bring companies with effect as on and from 1 October, 1989, within the self-assessment procedures contained in Chapter II of Part I of the Finance Act, 1988 .