Notifications under s.110 TCA 1997 made outside of the prescribed timeframe

To be treated as a qualifying company, under section 110 TCA 1997, a company must notify Revenue that it is, or intends to be, a qualifying company. Tax and Duty Manual Part 04-09-03 deals with the notification requirements which apply under s.110 TCA 1997. The manual has been updated to set out how notifications made outside of the prescribed timeframe will be dealt with.

28 December 2017