Taxes Consolidation Act, 1997
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Returns. [FA92 s71] |
636.—(1) In this section, “appropriate inspector” has the same meaning as in section 950 . | |
(2) Where section 631 , 632 , 633 or 634 applies in relation to a transfer or disposal, the transferring company shall make a return of the transfer or disposal, as the case may be, to the appropriate inspector in such form as the Revenue Commissioners may require. | ||
(3) Where corporation tax or capital gains tax payable by a company is to be reduced by virtue of section 634 , a return under this section shall include a relevant certificate given by the tax authorities of the Member State in which the trade was carried on immediately before the time of the transfer. | ||
(4) A company shall make a return under this section within 9 months from the end of the accounting period in which the transfer occurs. |