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Returns of income, partnership returns and returns of profits: accounts information requirements.
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95.— The Principal Act is amended—
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(a) in section 879(2)(c) by substituting “such information, accounts, statements, and” for “such”,
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(b) in section 880(2)(c) by substituting “such information, accounts, statements, and” for “such”, and
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(c) in section 884 by inserting the following after subsection (2A):
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“(2B) In the case of a company which—
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(a) is not resident in the State,
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(b) carries on a trade in the State through a branch or agency, and
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(c) is required to deliver a return under this section for a period,
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the authority to require the delivery of accounts as part of the return is limited to such accounts, prepared in respect of the branch, agency or company concerned, as, together with such documents as may be annexed to those accounts, contain sufficient information to enable the chargeable profits, within the meaning of section 25(2), of the company to be determined.”.
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