Finance Act, 1983
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Amendment of section 143 (return of profits) of Corporation Tax Act, 1976. |
36.— Section 143 of the Corporation Tax Act, 1976 , is hereby amended by the substitution of the following subsection for subsection (7): | |
“(7) (a) Where a company which has been duly required to deliver a return under this section fails to deliver the return, or where the inspector is not satisfied with the return delivered by any such company, an authorised officer may serve on that company a notice in writing or notices in writing requiring it to do any of the following things, that is to say— | ||
(i) to deliver to the inspector or to the authorised officer copies of such accounts (including balance sheets) of the company as may be specified or described in the notice, within such period as may be therein specified, including, where the accounts have been audited, a copy of the auditor's certificate; | ||
(ii) to make available, within such time as may be specified in the notice, for inspection by an inspector or by an authorised officer, all such books, accounts and documents in the possession or power of the company as may be specified or described in the notice, being books, accounts and documents which contain information as to profits, assets or liabilities of the company. | ||
(b) The inspector or authorised officer may take copies of, or extracts from, any books, accounts or documents made available for his inspection under this subsection. | ||
(c) The reference in subsection (8) (a) to the delivery of a return shall be deemed to include a reference to the doing of any of the things specified in subparagraphs (i) and (ii) of paragraph (a) of this subsection. | ||
(d) In this subsection ‘an authorised officer’ means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this subsection.”. |