Finance Act, 1999

Amendment of section 884 (returns of profits) of Taxes Consolidation Act, 1997.

210.Section 884 of the Taxes Consolidation Act, 1997 , is hereby amended by the insertion of the following paragraph after paragraph (a) of subsection (2):

“(aa) such further particulars for the purposes of corporation tax as may be required by the notice or specified in the prescribed form in respect of the return,”.